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Name: The Role of Management Accounting Systems in Strategic Sensemaking.
Author: Heidmann, Marcus
ISBN: 978-3-8350-0633-1

The Role of Management Accounting Systems in Strategic Sensemaking. 戦略的意味形成における管理会計制度の役割

・ISBN 978-3-8350-0633-1 Brosch.

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著者・編者	Heidmann, Marcus,
シリーズ	Research in Management Accounting & Control
出版社	(Deutscher Univ.-Vlg., GW)
出版年月	2007
ページ数	xv, 229 S.
言語	ENG
ニュース番号	＜550-600＞

解説

Marcus Heidmann explores the role of management accounting systems (MAS) in strategic sensemaking. Based on cognitive theories, the author defines strategic sensemaking as a learning process with observation, interpretation, and communication as the relevant process steps on the individual level. He illustrates the impact of MAS on these cognitive processes by an exploratory multiple-case study design.