Exploring the role of management accounting systems in strategic sensemaking

被引：25

作者：

Heidmann, Marcus ^{[1
,2
]}

Schaeffer, Utz

Strahringer, Susanne ^{[3
]}

机构：

[1] WHU Otto Beisheim Sch Management, Inst Management & Controlling, D-56179 Vallendar, Germany

[2] McKinsey & Co Inc, Cologne, Germany

[3] Tech Univ Dresden, D-8027 Dresden, Germany

来源：

INFORMATION SYSTEMS MANAGEMENT | 2008年 / 25卷 / 03期

关键词：

strategic sensemaking; MAS dimensions; MAS design; MAS use; interactive use; MAS effectiveness;

D O I：

10.1080/10580530802151194

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

Management accounting systems (MAS) provide an information context that is required for strategic sensemaking. Research from the interpretive perspective of information processing suggests some mechanisms how MAS can contribute to strategic sensemaking, although it neglects the relationship between MAS use and MAS dimensions. The systems-structural perspective identified some important MAS dimensions, but it does not explain how these dimensions contribute to strategic sensemaking. The objective of this study is to explore the role of MAS in sensemaking and how MAS dimensions contribute to this role. Based on 30 interviews with top and middle managers from 7 large companies we suggest a set of MAS dimensions that relates to sensemaking.

引用

页码：244 / 257

页数：14

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