The Role of Management Accounting Systems in Strategic Sensemaking
Author | : Marcus Heidmann |
Publisher | : Springer Science & Business Media |
Total Pages | : 243 |
Release | : 2008-03-13 |
ISBN-10 | : 9783834996336 |
ISBN-13 | : 3834996335 |
Rating | : 4/5 (36 Downloads) |
Download or read book The Role of Management Accounting Systems in Strategic Sensemaking written by Marcus Heidmann and published by Springer Science & Business Media. This book was released on 2008-03-13 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.