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The role of management accounting systems in strategic sensemaking

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The role of management accounting systems in strategic sensemaking

Marcus HeidmannThe Role of Management Accounting Systems in Strategic SensemakingGABLER EDITION WISSENSCHAFTResearch in Management Accounting & Contro

The role of management accounting systems in strategic sensemakingolHerausgegeben von Professor Dr. Utz Schaffer WHU - Otto Beisheim School of Management, VallendarDie Schriftenreihe prăsentiert Ergebnisse betriebswi

rtschaftlicher Forschung im Bereich Controlling. Sie basiert auf einer akteursorien-tierten Sicht des Controlling, in der die Rationalitătssicherung d The role of management accounting systems in strategic sensemaking

er Fuhrung einen fur die Theorie und Praxis zentralen Stellenwert ein-nimmt.The series presents research results in the field of management accounting

The role of management accounting systems in strategic sensemaking

and control. It is based on a behavioral view of management accounting where the assurance of management rationality is of central importance for bot

Marcus HeidmannThe Role of Management Accounting Systems in Strategic SensemakingGABLER EDITION WISSENSCHAFTResearch in Management Accounting & Contro

The role of management accounting systems in strategic sensemakingher Universitãts-VerlagBibliographic information published by Die Deutsche NationalbibliothekDie Deutsche Nationalbibliothek lists this publication in

the Deutsche Nationalbibliografie;detailed bibliographic data is available in the Internet at .Dissertation European Business Sch The role of management accounting systems in strategic sensemaking

ool, Oestrich-Winkel, 2006D 15401st Edition 2008All rights reserved© Deutscher Universităts-Verlag I GWV Fachverlage GmbH, Wiesbaden 2008Readers: Frau

The role of management accounting systems in strategic sensemaking

ke Schindler/Anita WilkeDeutscher Universitats-Verlag is a company of springer Science I Business Media. www.duv.deNo part of this publication may be

Marcus HeidmannThe Role of Management Accounting Systems in Strategic SensemakingGABLER EDITION WISSENSCHAFTResearch in Management Accounting & Contro

The role of management accounting systems in strategic sensemakingered and/or industrial names, trade names, trade descriptions etc. cited in this publication are part of the law for trade-mark protection and may not

be used free in any form or by any means even if this is not specifically marked.Cover design: Regine Zimmer, Dipl.-Designerin, Frankfurt/MainPrinted The role of management accounting systems in strategic sensemaking

on acid-free paperPrinted in GermanyISBN 978-3-8350-0633-1ForewordForewordThe starling point of Marcus Hcidmann’s dissertation thesis is the insight

The role of management accounting systems in strategic sensemaking

that managers need to identify and understand strategic issues in order for their companies to successfully cope with strategic change. Information fr

Marcus HeidmannThe Role of Management Accounting Systems in Strategic SensemakingGABLER EDITION WISSENSCHAFTResearch in Management Accounting & Contro

The role of management accounting systems in strategic sensemakingnternal as well as the external environment. Consequently, the desire to belter understand the role of these systems in the process of strategic sense

making comes to mind. It is even intensified when considering the impression from management accounting practice that the tool box of controlling - es The role of management accounting systems in strategic sensemaking

pecially the traditional one. used in day-to-day management - rather impedes strategic sensemaking.Due to the explorative nature of the research quest

The role of management accounting systems in strategic sensemaking

ions, and the objective of studying strategic sensemaking in its natural selling, the empirical approach of this dissertation is based on a multiple-c

Marcus HeidmannThe Role of Management Accounting Systems in Strategic SensemakingGABLER EDITION WISSENSCHAFTResearch in Management Accounting & Contro

The role of management accounting systems in strategic sensemakingegic topics a fact that is explicitly or implicitly assumed in most studies on strategic sensemaking: instead, they use management accounting systems

to search for additional information that help them to make sense of these issues. In addition, the study al hand underlines the relevance of communic The role of management accounting systems in strategic sensemaking

ation several limes. Illis is true for the communication processes in the context of adaptation and preparation of management accounting systems as we

The role of management accounting systems in strategic sensemaking

ll as for their actual use.Ekkehard Kappler’s plea for an intensified consideration of comm unical ion processes is thus impressively confirmed in the

Marcus HeidmannThe Role of Management Accounting Systems in Strategic SensemakingGABLER EDITION WISSENSCHAFTResearch in Management Accounting & Contro

The role of management accounting systems in strategic sensemakingtween interactive use and system design which facilitates and enables the former.In summary, Ileidmann proposes three guiding principles for the desig

n of management accounting systems: The role of management accounting systems in strategic sensemaking

Marcus HeidmannThe Role of Management Accounting Systems in Strategic SensemakingGABLER EDITION WISSENSCHAFTResearch in Management Accounting & Contro

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