Advertisement

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).

Keywords

Management Accounting Middle Manager Accounting Information Balance Scorecard Informal Source 
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.

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. 656.
    See C1.1 Impact of Management Accounting Systems on Observation, pp. 5.Google Scholar
  2. 657.
    See D2.2 Overview Case Companies, pp. 5.Google Scholar
  3. 658.
    Vandenbosch and Higgins (1996), p. 202.Google Scholar
  4. 659.
    Higgins (1996) Ibid., p. 202.Google Scholar
  5. 660.
    See C2.3.4 Formalization, p. 5.Google Scholar
  6. 662.
    See C2.2.4 Accuracy, pp. 5.Google Scholar
  7. 663.
    See C1.2.1 Categorization of Strategic Issues, pp. 5.Google Scholar
  8. 664.
    See C1.2.2 Awareness during Strategic Issue Interpretation, pp. 5.Google Scholar
  9. 665.
    See C1.2.3 Short-term Orientation and Strategic Information Manipulation, pp. 5.Google Scholar
  10. 666.
    Jaworski and Young (1992), p. 35.Google Scholar
  11. 668.
    See C1.3 Impact of Management Accounting Systems on Communication, pp. 5.Google Scholar
  12. 669.
    See B2.5.2.2 Interpretive Perspective, pp. 5.Google Scholar
  13. 670.
    See B2.5.2.1 Systems-Structural Perspective, pp. 5.Google Scholar
  14. 671.
    See C1.3 Impact of Management Accounting Systems on Communication, pp. 5.Google Scholar
  15. 672.
    See C2.4 Summary of Quality Dimensions and Strategic Sensemaking, pp. 5.Google Scholar
  16. 674.
    See for example Thomas et al. (1997), p. 302 and Corner et al. (1994), p. 296.Google Scholar
  17. 675.
    See B2.5.2.1 Systems-Structural Perspective of Information Processing, pp. 5.Google Scholar
  18. 676.
    See B2.5.2.2 Interpretive Perspective of Information Processing, pp. 5.Google Scholar
  19. 677.
    See Chapter C Management Accounting Systems and Strategic Sensemaking, pp. 5.Google Scholar
  20. 678.
    See E2.4 Relationship with Management Accounting System Dimensions, pp. 5.Google Scholar
  21. 679.
    See E1.1 Observation, pp. 5.Google Scholar
  22. 680.
    See Ittner and Larcker (2001), p. 400.Google Scholar
  23. 681.
    See also Aldenderfer and Blashfield (1984).Google Scholar
  24. 682.
    Simons (1995), p. 109.Google Scholar
  25. 683.
    See E2.2 Preparation, pp. 5 and Table 25, p. 5.Google Scholar

Copyright information

© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2008

Personalised recommendations