| 书目名称 | The Role of Management Accounting Systems in Strategic Sensemaking | | 编辑 | Marcus Heidmann | | 视频video | | | 丛书名称 | Research in Management Accounting & Control | | 图书封面 |  | | 描述 | 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, t | | 出版日期 | Book 2008 | | 关键词 | Controlling; Controllingsysteme; Früherkennung; Interactive Use; MAS; Strategic Sensemaking; Unternehmenss | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-8349-9633-6 | | isbn_softcover | 978-3-8350-0633-1 | | isbn_ebook | 978-3-8349-9633-6 | | copyright | Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2008 |
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发表于 2025-3-21 17:30:57
