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Open Access
Article
Publication date: 15 February 2024

Jari Huikku, Elaine Harris, Moataz Elmassri and Deryl Northcott

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the…

Abstract

Purpose

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

Design/methodology/approach

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

Findings

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

Research limitations/implications

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

Originality/value

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Content available

Abstract

Details

Qualitative Research in Accounting & Management, vol. 11 no. 1
Type: Research Article
ISSN: 1176-6093

Content available
Article
Publication date: 22 June 2010

Deryl Northcott

451

Abstract

Details

Qualitative Research in Accounting & Management, vol. 7 no. 2
Type: Research Article
ISSN: 1176-6093

Content available
Article
Publication date: 20 April 2015

Deryl Northcott

213

Abstract

Details

Qualitative Research in Accounting & Management, vol. 12 no. 1
Type: Research Article
ISSN: 1176-6093

Content available
Article
Publication date: 14 April 2014

Deryl Northcott

224

Abstract

Details

Qualitative Research in Accounting & Management, vol. 11 no. 1
Type: Research Article
ISSN: 1176-6093

Content available
Article
Publication date: 1 October 2005

197

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 5
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 1 December 2004

363

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 5
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 1 January 2006

225

Abstract

Details

Qualitative Research in Accounting & Management, vol. 3 no. 1
Type: Research Article
ISSN: 1176-6093

Content available
Article
Publication date: 1 March 2006

215

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 1 January 2006

278

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of 28