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The role of management accounting systems in strategic sensemaking / Marcus Heidmann
Wiesbaden : Springer Science+Business Media., 2008
242 pages. : illustrations
Ký hiệu phân loại (DDC): 657
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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