The performativity of accounting target as a management aspiration in strategizing

Abstract

In this study, I focus on accounting target in long-term planning and in-process management for it in order to understand the performativity of accounting target. I found that accounting target as a management aspiration was starting point to strategize and strategic node for middle managers and that the accounting target could reconcile rigid normativity with flexibility, associating with social control. Moreover, I showed that the diversity and complexity of temporal structure of accounting targets and their interactions through examining the strategizing process.