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Marcus Heidmann explores the role of management accounting systems (MAS) in strategic sensemaking. Based on cognitive theories, the author defines strategic sensemaking as a learning process with observation, interpretation, and communication as the relevant process steps on the individual level. He illustrates the impact of MAS on these cognitive processes by an exploratory multiple-case study design. He shows that managers do not primarily use MAS to identify strategic topics but to search for additional information that helps them to make sense of these issues. In particular, the interactive use of MAS contributes to strategic sensemaking by providing directions and facilitating interactions that help to resolve equivocality of strategic issues.
Marcus Heidmann explores the role of management accounting systems (MAS) in strategic sensemaking. Based on cognitive theories, the author defines strategic sensemaking as a learning process with observation, interpretation, and communication as the relevant process steps on the individual level. He illustrates the impact of MAS on these cognitive processes by an exploratory multiple-case study design. He shows that managers do not primarily use MAS to identify strategic topics but to search for additional information that helps them to make sense of these issues. In particular, the interactive use of MAS contributes to strategic sensemaking by providing directions and facilitating interactions that help to resolve equivocality of strategic issues.
Marcus Heidmann explores the role of management accounting systems (MAS) in strategic sensemaking. Based on cognitive theories, the author defines strategic sensemaking as a learning process with observation, interpretation, and communication as the relevant process steps on the individual level. He illustrates the impact of MAS on these cognitive processes by an exploratory multiple-case study design. He shows that managers do not primarily use MAS to identify strategic topics but to search for additional information that helps them to make sense of these issues. In particular, the interactive use of MAS contributes to strategic sensemaking by providing directions and facilitating interactions that help to resolve equivocality of strategic issues.
| Erscheinungsjahr: | 2008 |
|---|---|
| Fachbereich: | Management |
| Genre: | Recht, Sozialwissenschaften, Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Taschenbuch |
| Reihe: | Research in Management Accounting & Control |
| Inhalt: |
xv
229 S. |
| ISBN-13: | 9783835006331 |
| ISBN-10: | 3835006339 |
| Sprache: | Englisch |
| Einband: | Kartoniert / Broschiert |
| Autor: | Heidmann, Marcus |
| Hersteller: |
Gabler Verlag
Betriebswirtschaftlicher Verlag Dr. Th. Gabler Research in Management Accounting & Control |
| Verantwortliche Person für die EU: | Springer Gabler in Springer Science + Business Media, Tiergartenstr. 15-17, D-69121 Heidelberg, juergen.hartmann@springer.com |
| Maße: | 210 x 148 x 16 mm |
| Von/Mit: | Marcus Heidmann |
| Erscheinungsdatum: | 30.01.2008 |
| Gewicht: | 0,365 kg |
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