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Management Accounting Systems and Strategic Sensemaking

Abstract

In order to understand how management accounting systems can affect strategic sensemaking, it is necessary to gain a better understanding of management accounting system characteristics that can have an impact on cognitive processes in strategic sensemaking. This study draws on empirical and conceptual research from the following research areas: accounting, management information systems, general management, strategy, and organization behavior. Each of these areas provides fragmented descriptions of how management accounting system characteristics relate to sensemaking, decision-making, knowledge acquisition, change and learning.

Keywords

Information Quality Management Accounting Balance Scorecard Strategic Issue Information System Research 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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