The purpose of the paper is to better understand the role of accounting in strategizing by shedding light on how
accounting is intertwined with intentionality and emotionality in constituting strategizing practices. In order to
understand the role of accounting in strategizing processes, we conducted an ethnographic field study at a
turnaround assistance division of a financial institution. The data collected by the field research is examined from
a practice theory perspective. The practice theory perspective enables us to systematically examine the way in
which local practices are constituted with understandings of practitioners to do things, rules, and structures of
intentionality and emotionality. We find that a strategic agenda set at the top management provided a starting point
for an array of activities that are unique to the local site but are connected to the strategic agenda meaningfully in
a systematic manner, a la the signifying chain at the site. Accounting is extensively utilised to communicate the
past, present and future of financially distressed clients with the turnaround division. Within the accounting
communication, emotionality associated with the way accounting numbers are used plays a vital role to
foster/hinder taking steps in the strategizing practices at the site. When accounting numbers are mobilized with a
certain attitudes that are congruent with the emotional expectation of the counterparty, what we call “emotional
conformance” emerges in the relationship. Emotional conformance provides emotional energy to take further
steps in strategizing. When accounting numbers are not mobilized in ways that are not congruent with the
emotional expectation of the counterparty, what we call “emotional dissociation” emerges, which in turn deprive
of energy to practice strategizing. This paper contributes to the existing literature on accounting and strategizing
by shedding lights on how emotionality associated with accounting mobilization is intertwined with intentionality
The purpose of the paper is to better understand the role of accounting in strategizing by shedding light on how
accounting is intertwined with intentionality and emotionality in constituting strategizing practices. In order to
understand the role of accounting in strategizing processes, we conducted an ethnographic field study at a
turnaround assistance division of a financial institution. The data collected by the field research is examined from
a practice theory perspective. The practice theory perspective enables us to systematically examine the way in
which local practices are constituted with understandings of practitioners to do things, rules, and structures of
intentionality and emotionality. We find that a strategic agenda set at the top management provided a starting point
for an array of activities that are unique to the local site but are connected to the strategic agenda meaningfully in
a systematic manner, a la the signifying chain at the site. Accounting is extensively utilised to communicate the
past, present and future of financially distressed clients with the turnaround division. Within the accounting
communication, emotionality associated with the way accounting numbers are used plays a vital role to
foster/hinder taking steps in the strategizing practices at the site. When accounting numbers are mobilized with a
certain attitudes that are congruent with the emotional expectation of the counterparty, what we call “emotional
conformance” emerges in the relationship. Emotional conformance provides emotional energy to take further
steps in strategizing. When accounting numbers are not mobilized in ways that are not congruent with the
emotional expectation of the counterparty, what we call “emotional dissociation” emerges, which in turn deprive
of energy to practice strategizing. This paper contributes to the existing literature on accounting and strategizing
by shedding lights on how emotionality associated with accounting mobilization is intertwined with intentionality
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