| 000 | 02622nam a22004575i 4500 | ||
|---|---|---|---|
| 001 | 978-3-8349-9633-6 | ||
| 003 | DE-He213 | ||
| 005 | 20161121231007.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 100301s2008 gw | s |||| 0|eng d | ||
| 020 |
_a9783834996336 _9978-3-8349-9633-6 |
||
| 024 | 7 |
_a10.1007/978-3-8349-9633-6 _2doi |
|
| 050 | 4 | _aHF5601-5688 | |
| 050 | 4 | _aHF5667-5668.252 | |
| 072 | 7 |
_aKF _2bicssc |
|
| 072 | 7 |
_aKFCM _2bicssc |
|
| 072 | 7 |
_aBUS001040 _2bisacsh |
|
| 072 | 7 |
_aBUS001010 _2bisacsh |
|
| 082 | 0 | 4 |
_a657 _223 |
| 100 | 1 |
_aHeidmann, Marcus. _eauthor. |
|
| 245 | 1 | 4 |
_aThe Role of Management Accounting Systems in Strategic Sensemaking _h[electronic resource] / _cby Marcus Heidmann. |
| 264 | 1 |
_aWiesbaden : _bGabler, _c2008. |
|
| 300 |
_aXV, 229 p. _bonline resource. |
||
| 336 |
_atext _btxt _2rdacontent |
||
| 337 |
_acomputer _bc _2rdamedia |
||
| 338 |
_aonline resource _bcr _2rdacarrier |
||
| 347 |
_atext file _bPDF _2rda |
||
| 505 | 0 | _aTheoretical Foundation -- Management Accounting Systems and Strategic Sensemaking -- Research Design -- Results of Case Study Research -- Implications and Outlook. | |
| 520 | _aIn 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 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. | ||
| 650 | 0 | _aBusiness. | |
| 650 | 0 | _aAccounting. | |
| 650 | 0 | _aBookkeeping. | |
| 650 | 1 | 4 | _aBusiness and Management. |
| 650 | 2 | 4 | _aAccounting/Auditing. |
| 710 | 2 | _aSpringerLink (Online service) | |
| 773 | 0 | _tSpringer eBooks | |
| 776 | 0 | 8 |
_iPrinted edition: _z9783835006331 |
| 856 | 4 | 0 | _uhttp://dx.doi.org/10.1007/978-3-8349-9633-6 |
| 912 | _aZDB-2-SBE | ||
| 950 | _aBusiness and Economics (Springer-11643) | ||
| 999 |
_c506983 _d506983 |
||