The role of management accounting systems in strategic sensemaking
Author(s)
Bibliographic Information
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
- Other Title
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The role of MAS in strategic sensemaking
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Note
Originally presented as the author's thesis (doctoral) -- European Business School, Oestrich-Winkel, 2006
Includes bibliographical references
Description and Table of Contents
Description
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.
Table of Contents
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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