The Role of Management Accounting Systems in Strategic Sensemaking (Research in Management Accounting & Control) - Softcover

Heidmann, Marcus

 
9783835006331: The Role of Management Accounting Systems in Strategic Sensemaking (Research in Management Accounting & Control)
Softcover
ISBN 10: 3835006339 ISBN 13: 9783835006331
Verlag: Gabler Verlag, 2008

Inhaltsangabe

In order to survive in a competitive environment, top and middle managers need to make sense of strategic issues. Information from the internal and external environment helps managers to relate the firm's strengths and weaknesses to specific opportunities and threats embedded in these 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.

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Über die Autorin bzw. den Autor

Dr. Marcus Heidmann promovierte bei Prof. Dr. Utz Schäffer am Lehrstuhl für Controlling der European Business School, Oestrich-Winkel. Er ist als Unternehmensberater bei McKinsey & Company tätig.

Von der hinteren Coverseite

In order to survive in a competitive environment, top and middle managers need to make sense of strategic issues. Information from the internal and external environment helps managers to relate the firm's strengths and weaknesses to specific opportunities and threats embedded in these 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.

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Verlag
Gabler Verlag
Erscheinungsdatum
2008
Sprache
Englisch
ISBN 10 
3835006339
ISBN 13 
9783835006331
Einband
Taschenbuch
Anzahl der Seiten
248
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