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Strategic Management Accounting and Managerial
Decision-Making reconceptualised: towards a
collaboratively oriented theory of organizational
decision enhancement (ODE)

David Anthony Holloway B. Com, MBA

This thesis is presented for the degree of Doctor of Philosophy at Murdoch University 2006

 

I declare that this thesis is my own account of my research and contains as its main content work which has not previously been submitted for a degree at any tertiary education institution.

Signed

David A. Holloway

 

i

 

Abstract
This thesis critically assesses the literature on strategic management accounting that is budgeting and corporate governance and also the managerial decision-making literature (primarily in the areas of strategic planning and change management). It is essentially a theory building and analytical thesis utilising a critical social science approach. The main aim is the construction of a collaborative theory of decision-making and associated methodology that will underpin and explain a more ‘robust’ construction of decision outcomes within an individual organizational context.

In doing so it evaluates and synthesises Habermas’s theory of communicative action with the intention of incorporating key elements as well as insights from Latour, complexity theory and Peirce in relation to doubt-driven inquiry in a proposed collaboratively oriented theory of organizational decision enhancement (ODE). ODE theory is argued to be widely applicable in the decision-making process utilised by organizations (private, public and non-profit). The claims implicit within the theory and its associated decisionmaking methodology are assessed empirically at the strategic planning level. This was part of an action research project commenced in July 2001 with Tertiary Institution’s1 current strategic planning round covering the planning time horizon 2003-2007. ODE theory postulates that effective decision-making in a world of...

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