The Role of Management Accounting Systems in Strategic Sensemaking

The Role of Management Accounting Systems in Strategic Sensemaking PDF Author: Marcus Heidmann
Publisher: Springer Science & Business Media
ISBN: 3834996335
Category : Business & Economics
Languages : en
Pages : 243

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Book Description
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.