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The Role of Management Accounting Systems in Strategic Sensemaking (Research in Management Accounting & Control) - Softcover
Synopsis
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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About the Author
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.
From the Back Cover
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.
"About this title" may belong to another edition of this title.
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The role of management accounting systems in strategic sensemaking. Dissertation.
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Heidmann,M.:Exploring t.Role of Managem (eng)
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The Role of Management Accounting Systems in Strategic Sensemaking (Research in Management Accounting & Control)
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The Role of Management Accounting Systems in Strategic Sensemaking
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Gabler Verlag Jan 2008, 2008
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Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 248 pp. Englisch. Seller Inventory # 9783835006331
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The Role of Management Accounting Systems in Strategic Sensemaking
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The Role of Management Accounting Systems in Strategic Sensemaking
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The Role of Management Accounting Systems in Strategic Sensemaking (Research in Management Accounting & Control)
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The Role of Management Accounting Systems in Strategic Sensemaking
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ISBN 10: 3835006339
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The Role of Management Accounting Systems in Strategic Sensemaking
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Taschenbuch. Condition: Neu. 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
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The Role of Management Accounting Systems in Strategic Sensemaking
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Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Dr. Marcus Heidmann promovierte bei Prof. Dr. Utz Schaeffer am Lehrstuhl fuer Controlling der European Business School, Oestrich-Winkel. Er ist als Unternehmensberater bei McKinsey & Company taetig.Marcus Heidmann explores the role of management accoun. Seller Inventory # 5383060
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