Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature

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dc.citation.issue1
dc.citation.volume64
dc.contributor.authorHabib A
dc.contributor.authorRanasinghe D
dc.contributor.authorPerera A
dc.date.accessioned2024-05-14T21:56:41Z
dc.date.available2024-05-14T21:56:41Z
dc.date.issued2024-03-21
dc.description.abstractWe review the empirical archival literature on the consequences of business strategy and strategic deviation on accounting, finance, and corporate governance outcomes. We use Miles and Snow's (Organizational strategy, structure, and process. McGraw-Hill, 1978; Organizational strategy, structure and process. Stanford University Press, 2003) strategy typology that has been quantified using financial statement data by Bentley et al. (Contemporary Accounting Research, 2013, 30, 780). Research has used this strategy score to investigate the consequences of firms following two distinct strategies namely, prospectors versus defenders, on various organisational outcomes. Our survey provides mixed evidence on the relationship between business strategy, financial reporting quality, finance outcomes, and corporate governance including corporate social responsibility (CSR) activities. We offer some suggestions for future research.
dc.description.confidentialfalse
dc.edition.editionMarch 2024
dc.format.pagination129-159
dc.identifier.citationHabib A, Ranasinghe D, Perera A. (2024). Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature. Accounting and Finance. 64. 1. (pp. 129-159).
dc.identifier.doi10.1111/acfi.13131
dc.identifier.eissn1467-629X
dc.identifier.elements-typejournal-article
dc.identifier.issn0810-5391
dc.identifier.urihttps://mro.massey.ac.nz/handle/10179/69560
dc.languageEnglish
dc.publisherJohn Wiley and Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand
dc.publisher.urihttps://onlinelibrary.wiley.com/doi/10.1111/acfi.13131
dc.relation.isPartOfAccounting and Finance
dc.rights(c) 2023 The Author/s
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectBusiness strategy
dc.subjectFinancial reporting quality
dc.subjectStrategic deviation
dc.titleBusiness strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature
dc.typeJournal article
pubs.elements-id478927
pubs.organisational-groupOther
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