Analysis of the strategic management process: a comparative study in accounting offices

Abstract

This study aims to examine the management process of accounting offices, specifically their strategic management, from a theoretical standpoint that broaches the entrepreneurial attitude; content and development of strategies; and reference context. In October 2009, a comparative case study was conducted on two accounting offices in Curitiba (PR), using semi-structured interviews with CEO-managers and a content analysis. The incidence of different strategic development processes, especially the incremental strategy, was identified, as was the entrepreneurial attitude. The strategy content ranged from the analytical to the prospector. The reference of context is, primarily, the location. It was noted that the entrepreneurial attitude affects the strategy's content; and that the aspects of the entrepreneurial attitude, strategic content, and the environmental context of the reference point interact and influence the strategic development process. In general, the obtained results corroborate those which were found in literature. All the concluded aspects point to the importance of considering such contingent factors (strategy, environment, and entrepreneurial behavior) in understanding the modus operandi of the strategic development process of organizations, including those which are typically related to accounting.