Esta web utiliza cookies propias y de terceros que nos permiten optimizar tu experiencia en el sitio web, evaluar su rendimiento, generar estadísticas de uso y mejorar y añadir nuevas funcionalidades. Mediante el análisis de tus hábitos de navegación podemos mostrar contenidos más relevantes y medir las interacciones con la web.
Puede obtener más información aquí.

Avanzado
Artigos
Portada

The Role of Management Accounting Systems in Strategic Sensemaking

HEIDMANN, MARCUS
SPRINGER VERLAG
01 / 2008
9783835006331
Inglés
Research in Management Accounting Control
Ingles
Contabilidad

Sinopse

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.

PVP
51,99€