This paper outlines the essentials of a relational perspective and offers a review of relational accounting studies that are particularly related to strategy and strategising. The aim therefore is to review the contribution of a relational perspective in management accounting literature to the knowledge …

In retrospect, Kaplan's serendipitous encounter with the scorecard of Analog Devices Inc: (a semiconductor company based in the Boston area) gave impetus to the emergence of the balanced scorecard (Schneiderman, 2006; Kleiner, 2002). In the aftermath of the discovery of Analog's scorecard the process …