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9783835006331

The Role of Management Accounting Systems in Strategic Sensemaking

by ;
  • ISBN13:

    9783835006331

  • ISBN10:

    3835006339

  • Format: Paperback
  • Copyright: 2008-01-24
  • Publisher: Gabler
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Summary

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.

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