The Role of Management Accounting Systems in Strategic Sensemaking

Language: English

Published by Gabler Verlag, 2008

3835006339 / 9783835006331

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Druck auf Anfrage Neuware - Printed after ordering - Foreword rtation thesis is the insight that man- ers need to identify and understand strategic issues in order for their companies to s- cessfully cope with strategic change. Information from management accounting s- tems (MAS) can be helpful in this process fined as formal s- tems that provide information from the internal as well as the external environment. Consequently, the desire to better understand the role of these systems in the process of strategic sensemaking comes to mind. It is even intensified when considering the impression from management accounting practice that the tool box pecially the traditional one, us sensemaking. Due to the explorative nature of the research questions, and the objective of studying strategic sensemaking in its natural setting, the empirical approach of this dissertation is based on a multiple-case study design und generates an array of interesting findings. Heidmann shows, for example, that managers do not primarily use MAS to identify or implicitly assumed in most studies on st- tegic sensemaking: instead, they use management accounting systems to search for - ditional information that help them to make sense of these issues. In addition, the study at hand underlines the relevance of communication several times. This is true for the communication processes in the context of adaptation and preparation of management accounting systems as well as for their actual use.…

Seller Inventory # 9783835006331

Title
The Role of Management Accounting Systems in Strategic Sensemaking
Author
Marcus Heidmann
Publisher
Gabler Verlag
Publication year
2008
Condition
Neu
Binding
Taschenbuch
Language
English
ISBN 10
3835006339
ISBN 13
9783835006331
Item weight
365 grams
Dimensions
210x148x16 mm

AHA-BUCH GmbH

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