Strategizing innovative and sustainable projects: the role of accounting practices

2023

This paper aims to explore how accounting is implicated in strategizing innovative and sustainable projects which imply spatial reconfigurations. By combining organization and accounting studies on the interconnections between space, accounting, and strategizing, as well as drawing upon Lefebvre’s (1991) conception of space, we interpret the case of a knowledgeintensive organization. Our insights show that managers strategize spatial projects imbued with strategy ideas of open and social innovation for sustainability through three main accounting practices (i.e. “trusting numbers to objectify space”, “narrating numbers to remember the spark”, and “visualizing numbers to bridge to the future…