The Role of Management Accounting Systems in Strategic Sensemaking by Marcus HeidmannThe Role of Management Accounting Systems in Strategic Sensemaking by Marcus Heidmann

The Role of Management Accounting Systems in Strategic Sensemaking

byMarcus HeidmannForeword byProf. Dr. Utz Schäffer

Paperback | January 24, 2008

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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.
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.
Title:The Role of Management Accounting Systems in Strategic SensemakingFormat:PaperbackDimensions:244 pagesPublished:January 24, 2008Publisher:Gabler VerlagLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:3835006339

ISBN - 13:9783835006331

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Table of Contents

Organizational learning Strategic sensemaking as a learning processManagement accounting systems and learningImpact of management accounting systems on strategic sensemakingManagement accounting system dimensions and strategic sensemaking