Abstract
The following chapters present the results from thirty top and middle managers in seven large companies. Firstly, section E1 describes the impact of management accounting systems on the strategic sensemaking processes of individual managers. It presents results on how management accounting system dimensions relate to observation (section E1.1), interpretation (section E1.2), and communication (section E1.3) in strategic sensemaking. A comparison of the findings with the literature review provides the basis for the development of propositions on the impact of management accounting system dimensions on the strategic sensemaking processes of individual managers (section E1.4).
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
References
See C1.1 Impact of Management Accounting Systems on Observation, pp. 5.
See D2.2 Overview Case Companies, pp. 5.
Vandenbosch and Higgins (1996), p. 202.
Higgins (1996) Ibid., p. 202.
See C2.3.4 Formalization, p. 5.
See C2.2.4 Accuracy, pp. 5.
See C1.2.1 Categorization of Strategic Issues, pp. 5.
See C1.2.2 Awareness during Strategic Issue Interpretation, pp. 5.
See C1.2.3 Short-term Orientation and Strategic Information Manipulation, pp. 5.
Jaworski and Young (1992), p. 35.
See C1.3 Impact of Management Accounting Systems on Communication, pp. 5.
See B2.5.2.2 Interpretive Perspective, pp. 5.
See B2.5.2.1 Systems-Structural Perspective, pp. 5.
See C1.3 Impact of Management Accounting Systems on Communication, pp. 5.
See C2.4 Summary of Quality Dimensions and Strategic Sensemaking, pp. 5.
See for example Thomas et al. (1997), p. 302 and Corner et al. (1994), p. 296.
See B2.5.2.1 Systems-Structural Perspective of Information Processing, pp. 5.
See B2.5.2.2 Interpretive Perspective of Information Processing, pp. 5.
See Chapter C Management Accounting Systems and Strategic Sensemaking, pp. 5.
See E2.4 Relationship with Management Accounting System Dimensions, pp. 5.
See E1.1 Observation, pp. 5.
See Ittner and Larcker (2001), p. 400.
See also Aldenderfer and Blashfield (1984).
Simons (1995), p. 109.
See E2.2 Preparation, pp. 5 and Table 25, p. 5.
Rights and permissions
Copyright information
© 2008 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden
About this chapter
Cite this chapter
(2008). Results of Case Study Research. In: The Role of Management Accounting Systems in Strategic Sensemaking. Gabler. https://doi.org/10.1007/978-3-8349-9633-6_5
Download citation
DOI: https://doi.org/10.1007/978-3-8349-9633-6_5
Publisher Name: Gabler
Print ISBN: 978-3-8350-0633-1
Online ISBN: 978-3-8349-9633-6
eBook Packages: Business and EconomicsBusiness and Management (R0)