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.
General
| Imprint: |
VS Verlag fur Sozialwissenschaften
|
| Country of origin: |
Germany |
| Series: |
Research in Management Accounting and Control |
| Release date: |
2008 |
| First published: |
2008 |
| Authors: |
Marcus Heidmann
|
| Foreword by: |
Utz Schaffer
|
| Dimensions: |
210 x 148 x 13mm (L x W x T) |
| Format: |
Paperback
|
| Pages: |
229 |
| Edition: |
2008 ed. |
| ISBN-13: |
978-3-8350-0633-1 |
| Subtitles: |
German
|
| Categories: |
Books >
Business & Economics >
Finance & accounting >
General
|
| LSN: |
3-8350-0633-9 |
| Barcode: |
9783835006331 |
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