9783835006331 - the role of management accounting systems in strategic sensemaking di heidmann, marcus (13 risultati)
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Taschenbuch. Condizione: Neu. The Role of Management Accounting Systems in Strategic Sensemaking | Marcus Heidmann | Taschenbuch | Research in Management Accounting & Control | xv | Englisch | 2008 | Gabler Verlag | EAN 9783835006331 | Verantwortliche Person für die EU: Springer Gabler in Springer Science + Business Media, Tierg…artenstr. 15-17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]com | Anbieter: preigu.
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Taschenbuch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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 t…his 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.
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Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -In order to survive in a competitive environment, top and middle managers need to make sense of strategic issues. Information from the internal and external environment helps managers to relate the firm's strengths and weaknesses t…o specific opportunities and threats embedded in these issues. 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. He shows that managers do not primarily use MAS to identify strategic topics but to search for additional information that helps them to make sense of these issues. In particular, the interactive use of MAS contributes to strategic sensemaking by providing directions and facilitating interactions that help to resolve equivocality of strategic issues. 248 pp. Englisch.
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Condizione: New. Print on Demand pp. xv + 229 10 Illus. This item is printed on demand.
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Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Dr. Marcus Heidmann promovierte bei Prof. Dr. Utz Schaeffer am Lehrstuhl fuer Controlling der European Business School, Oestrich-Winkel. Er ist als Unternehmensberater bei McKinsey & Company taetig.Marcus Heidmann ex…plores the role of management accoun.
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Taschenbuch. Condizione: Neu. This item is printed on demand - Print on Demand Titel. Neuware -In order to survive in a competitive environment, top and middle managers need to make sense of strategic issues. Information from the internal and external environment helps managers to relate the firm's strengths and weaknesses to sp…ecific opportunities and threats embedded in these issues.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. He shows that managers do not primarily use MAS to identify strategic topics but to search for additional information that helps them to make sense of these issues. In particular, the interactive use of MAS contributes to strategic sensemaking by providing directions and facilitating interactions that help to resolve equivocality of strategic issues.Gabler, Betriebswirt.-Vlg, Abraham-Lincoln-Str. 46, 65189 Wiesbaden 248 pp. Englisch.
Editore: Gabler Verlag
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