The role of management accounting systems in strategic sensemaking
著者
書誌事項
The role of management accounting systems in strategic sensemaking
（Gabler Edition Wissenschaft, . Research in management accounting & control / herausgegeben von Utz Schäffer）
Deutscher Universitäts-Verlag, 2008
- タイトル別名
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The role of MAS in strategic sensemaking
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注記
Originally presented as the author's thesis (doctoral) -- European Business School, Oestrich-Winkel, 2006
Includes bibliographical references
内容説明・目次
内容説明
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.
目次
Organizational learning
Strategic sensemaking as a learning process
Management accounting systems and learning
Impact of management accounting systems on strategic sensemaking
Management accounting system dimensions and strategic sensemaking
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