Abstract
This study aims to explore the role of management accounting systems in strategic sensemaking. In particular the study tries to improve understanding regarding how managers use management accounting systems for sensemaking and how management accounting system dimensions shape the role and use of management accounting system in strategic sensemaking. Due to the explorative nature of the research questions, and the objective of studying strategic sensemaking in its natural setting, the empirical approach is based on a multiple-case study design.
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References
Yin (2003), p. 13.
Dubé and Paré (2003), p. 598.
Eisenhardt (1989), p. 532 and p. 546.
Yin (2003), p. 3.
Otley and Berry (1994), p. 46.
Chetty (1996), p. 74.
Yin (2003), p. 10.
Ibid. provides a detailed assessment of the strengths and weaknesses of the case study method in social science research and suggest measures for how researchers can ensure high quality case study research.
Eisenhardt (1989) suggests an approach to build theory from case study research.
Otley and Berry (1994) review case study research in management accounting and control, in order to derive benefits and disadvantages of the approach.
Dubé and Paré (2003) investigate for the field of information systems research, the methodological rigor in case study research.
Yin (2003), p. 5.
Ibid., pp. 5–7.
Bouwens and Abernethy (2000), p. 235.
Chenhall (2003), p. 135.
Yin (2003), pp. 7–8.
See Hogarth and Makridakis (1981), p. 120.
Lee (1999), p. 54.
Hopwood (1989), p. 1.
Yin (2003), p. 5.
See Glaser and Strauss (1967).
Goulding (2001), p. 23.
Eisenhardt (1989), p. 536.
McCutcheon and Meredith (1993), p. 243.
Eisenhardt (1989), p. 47.
Ibid., p. 52.
Eisenhardt (1991), p. 620.
Yin (2003), p. 32.
Ibid., pp. 32–33.
Simon (1991), p. 125. According to Weick and Ashford (2001), p. 727 “Organizational learning is primarily about individuals learning within their organizations”. Akgün et al. (2003), p. 856 defines sensemaking as an individual activity. See also B2.1 Level of Organizational Learning, pp. 5.
Sutcliffe (2001), p. 205.
Papadakis et al. (1998), p. 132.
Huffetal. (2000), p. 31.
Floyd and Wooldridge (1997), p. 477.
Wooldridge (1997) Ibid., p. 469.
Daft and Weick (1984), p. 285.
Yin (2003), pp. 32–33 and Eisenhardt (1989), p. 542.
Eisenhardt (1989), p. 542.
Yin (2003), p. 47.
Eisenhardt (1989), p. 537.
See Chenhall and Morris (1986), p. 30.
Miller and Cardinal (1994), p. 1659.
Yasai-Ardekani and Haug (1997), p. 752.
Bogner and Barr (2000), p. 212.
Eisenhardt and Bourgeois (1988), p. 739.
Interviews in company C were conducted from November to December 2005.
Yin (2003), p. 97.
Ibid., p. 98.
Eisenhardt (1989), p. 538.
Ibid., p. 538.
Thomas et al. (1997), pp. 321–322.
Chenhall and Morris (1986), p. 32.
Morris (1986) Ibid., p. 32.
Simons (1995), pp. 193–194.
Sandt (2004), p. 142.
Schulz (2001), p. 680.
Nelson et al. (2005), p. 210.
Ibid., p. 211.
Chenhall (2005), p. 407.
See C2.3.2 Flexibility, pp. 5.
Sandt (2004), p. 140.
Vandenbosch and Higgins (1995), p. 130.
Otley and Fakiolas (2000), p. 509.
Nelson et al. (2005), p. 212.
Menonetal. (1999), p. 36.
Baum and Wally (2003), pp. 1128–1129.
Vandenbosch and Higgins (1996), p. 212.
See C1.3 Impact of Management Accounting Systems on Communication, pp. 5.
Abernethy and Brownell (1999), p. 202.
Yasai-Ardekani and Nystrom (1996), p. 194.
Sidhu et al. (2004), p. 922. The exact wordings for the items were obtained from Sidhu et al. (2004) by e-mail.
Miles and Huberman (1984), pp. 54–56.
Yin (2003), p. 110 and Eisenhardt and Bourgeois (1988), p.741.
See also Allison (2001), pp. 11–12.
Cronbach (1951), p. 332 and Peterson (1994), p. 382.
Malhorta (1993), p. 308 and Nunnally (1978), p. 245.
Otley and Fakiolas (2000), p. 507. Otley and Fakiolas (2000) report 11 items in table 2 while the appendix shows only 10 items for this instrument. The author assumes that the Cronbach alpha was calculated for 10 items.
See Vandenbosch and Higgins (1996). However, they found a high level of internal consistency with a measure developed by Fornell and Larcker (1981).
See C2.4 Summary of Quality Dimensions and Strategic Sensemaking, pp. 5.
Eisenhardt (1989), pp. 540–541.
Ibid., p. 548.
Yin (2003), p. 33.
An application of these four tests to a case study in the accounting context can be found in Bruns and McKinnon (1993), p. 89.
Adapted from Yin (2003), p. 34.
Ibid., p. 34.
Ibid., p. 98.
Ibid., p. 105.
De Vaus (2001), p. 27 and Yin (2003), p. 34.
Yin (2003), p. 36.
See D4.3 Within-and Cross-Case Analysis as Basis for Explanation Building, pp. 5.
Yin (2003), p. 116.
Ibid., p. 37.
Ibid., p. 37.
See D2.1 Unit of Analysis and Selection Criteria, pp. 5.
Yin (2003), p. 37.
Ibid., p. 67.
See D3.1 Semi-structured Interview, pp. 5.
See Yin (2003), pp. 78–80.
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(2008). Research Design. In: The Role of Management Accounting Systems in Strategic Sensemaking. Gabler. https://doi.org/10.1007/978-3-8349-9633-6_4
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