By Marcus Heidmann, Prof. Dr. Utz Schäffer
In order to outlive in a aggressive surroundings, best and heart managers intend to make feel of strategic concerns. details from the inner and exterior surroundings is helping managers to narrate the firm's strengths and weaknesses to express possibilities and threats embedded in those matters.
Marcus Heidmann explores the position of administration accounting structures (MAS) in strategic sensemaking. in keeping with cognitive theories, the writer defines strategic sensemaking as a studying technique with remark, interpretation, and verbal exchange because the suitable technique steps at the person point. He illustrates the effect of MAS on those cognitive methods via an exploratory multiple-case learn layout. He exhibits that managers don't basically use MAS to spot strategic subject matters yet to look for more information that is helping them to make experience of those matters. particularly, the interactive use of MAS contributes to strategic sensemaking via offering instructions and facilitating interactions that support to solve equivocality of strategic issues.
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Additional info for The Role of Management Accounting Systems in Strategic Sensemaking
Example text
128 ANSOFF describes this events as "strategic issues" which are "... "129 DUTTON AND OTTENSMEYER describe strategic issues further as "... developments or HYHQWVWKDWHPHUJHIURPDQRUJDQL]DWLRQ¶VLQWHUQDORUH[WHUQDOHQYLURQPHQWVWKH\DUH perceived to have the potential to aIIHFWDQRUJDQL]DWLRQ¶VSHUIRUPDQFH130 According to ANSOFF, weak signals precede strategic issues and can be characterized by: " ... 131 122 Daft and Lengel (1986), p. 556. , p. 555-556. 124 Sutcliffe (2001), p. 200. 125 Weick (1979), cited in Sutcliffe (2001), p.
942 and Büchel and Raub (2001), p. 523. 191 Overall, the interpretive perspective, with its emphasis on the construction of meaning through interactions between organizational entities, helps to explain how managers can reduce equivocality associated with strategic issues. 6 Organizational Learning as Theoretical Foundation Major assumptions of the information processing perspectives of organizational learning can be summarized along (1) perspectives on the environment, (2) perspectives on the individual, and (3) perspectives on the organizational context.
197. , pp. 199-201. , p. 199. , pp. 199-200 provides as examples for components: economic, regulatory, technical, social, and for stakeholders: customers, competitors, suppliers. The dimensions stability, munificence and complexity for attributes of the environment are generally accepted. , p. 200. "For the interpretative or constructionist view, what is inside the human mind is not a reproduction of the external world. All that information flowing in through those filters, supposedly to be decoded by those cognitive maps, in fact interacts with cognition and is shaped by it.