E-Book, Englisch, 229 Seiten, eBook
Heidmann The Role of Management Accounting Systems in Strategic Sensemaking
2008
ISBN: 978-3-8349-9633-6
Verlag: Betriebswirtschaftlicher Verlag Gabler
Format: PDF
Kopierschutz: 1 - PDF Watermark
E-Book, Englisch, 229 Seiten, eBook
Reihe: Research in Management Accounting & Control
ISBN: 978-3-8349-9633-6
Verlag: Betriebswirtschaftlicher Verlag Gabler
Format: PDF
Kopierschutz: 1 - PDF Watermark
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.
Dr. Marcus Heidmann promovierte bei Prof. Dr. Utz Schäffer am Lehrstuhl für Controlling der European Business School, Oestrich-Winkel. Er ist als Unternehmensberater bei McKinsey & Company tätig.
Zielgruppe
Research
Weitere Infos & Material
1;Foreword;6
2;Preface;8
3;Contents;10
4;Tables;14
5;Figures;16
6;A Introduction;17
6.1;1. Research Topic and Objectives;17
6.2;2. Plan of the Study;20
7;B Theoretical Foundation;23
7.1;1. Adaptation to Change;23
7.2;2. Organizational Learning;25
7.2.1;2.1 Level of Organizational Learning;26
7.2.2;2.2 Focus of Organizational Learning;27
7.2.3;2.3 Type of Organizational Learning;29
7.2.4;2.4 Context Factors of Organizational Learning;31
7.2.5;2.5 Organizational Information Processing;34
7.2.6;2.6 Organizational Learning as Theoretical Foundation;46
7.3;3. Strategic Sensemaking as a Learning Process;47
7.3.1;3.1 Observation in Strategic Sensemaking;50
7.3.2;3.2 Interpretation in Strategic Sensemaking;54
7.3.3;3.3 Action in Strategic Sensemaking;57
7.4;4. Management Accounting Systems and Learning;58
7.4.1;4.1 Definition of Key Terms;58
7.4.2;4.2 Use of Management Accounting Information and Systems;62
8;C Management Accounting Systems and Strategic Sensemaking;75
8.1;1. Impact of Management Accounting Systems on Strategic Sensemaking;75
8.1.1;1.1 Impact of Management Accounting Systems on Observation;77
8.1.2;1.2 Impact of Management Accounting Systems on Interpretation;83
8.1.3;1.3 Impact of Management Accounting Systems on Communication;91
8.2;2. Management Accounting System Dimensions and Strategic Sensemaking;93
8.2.1;2.1 Quality Dimensions in Information Systems Research;94
8.2.2;2.2 Information Quality of Management Accounting Systems;98
8.2.3;2.3 System Quality of Management Accounting Systems;103
8.2.4;2.4 Summary of Quality Dimensions and Strategic Sensemaking;107
9;D Research Design;109
9.1;1. Choosing a Case Study Design;109
9.2;2. Case Selection;113
9.2.1;2.1 Unit of Analysis and Selection Criteria;113
9.2.2;2.2 Overview Case Companies;118
9.3;3. Data Collection;131
9.3.1;3.1 Semi-structured Interview;132
9.3.2;3.2 Questionnaire;133
9.4;4. Data Analysis;137
9.4.1;4.1 Analyzing the Interviews;137
9.4.2;4.2 Analyzing the Questionnaires;141
9.4.3;4.3 Within- and Cross-Case Analysis as Basis for Explanation Building;143
9.5;5. Quality Ensuring Measures;145
9.5.1;5.1 Ensuring Construct Validity;146
9.5.2;5.2 Ensuring Internal Validity;147
9.5.3;5.3 Ensuring External Validity;148
9.5.4;5.4 Ensuring Reliability;149
10;E Results of Case Study Research;151
10.1;1. Impact of Management Accounting Systems on Strategic Sensemaking;153
10.1.1;1.1 Observation;153
10.1.2;1.2 Interpretation;161
10.1.3;1.3 Communication;168
10.1.4;1.4 Intermediate Results of Quality Dimensions and Sensemaking;176
10.2;2. Roles of Management Accounting Systems in Strategic Sensemaking;180
10.2.1;2.1 Adaptation;182
10.2.2;2.2 Preparation;185
10.2.3;2.3 Utilization;190
10.2.4;2.4 Relationship with Management Accounting System Dimensions;194
10.3;3. Summary of Propositions;200
11;F Implications and Outlook;203
11.1;1. Theoretical Implications;203
11.2;2. Managerial Implications;210
11.3;3. Limitations and Outlook;212
12;Appendix;215
13;References;223
Theoretical Foundation.- Management Accounting Systems and Strategic Sensemaking.- Research Design.- Results of Case Study Research.- Implications and Outlook.
A Introduction (p. 1)
"They [the companies] did not listen. They did not see. They did not react. These organizations failed to acquire accurate information about environmental events, or they did not interpret it correctly. They did not learn."
Richard L. Daft and George P. Huber
1. Research Topic and Objectives
Constant shifts in consumer demand, severe dislocations in factors of production, sudden changes of the social face an uncertain, changing world. In a recent survey of 16,476 business executives from 148 countries, 84% of the respondents claim that competition in their industry has increased over the past 5 years and 80% of the executives expect that it will continue to intensify. Price erosion, the entry of new competitors and faster development of new products are examples for current competitive pressures.
Survival in a competitive environment requires managers to identify and make sense of strategic issues as a prerequisite for st environmental trends and possible events impact on the firm". They are usually poorly structured, poorly documented, and open to multiple interpretations. acquire, interpret, and control flows of environmental information in order not to be blindsided by threats, or even unprepared for opportunities.
In order to make sense of strategic issues, managers must relate the firms strengths and weaknesses to specific opportunities and threats embedded in these issues. This requires information from the internal as well as the external environment. Management accounting systems (MAS) are formal systems that provide such information to managers. They include reports, performance measurement systems, computerized information systems, such as executive information systems or management information systems, and also planning, budgeting and forecasting processes required to prepare and review management accounting information.
Management accounting systems provide information that is required for strategic sensemaking and therefore it is important to understand their contribution. The objective of this research is to explore the role of management accounting systems in strategic sensemaking. In order to achieve this research objective it is helpful to draw on the interpretive and the systemsstructural or logistical perspective of organizational information processing. Researchers following the interpretive perspective of information processing define strategic sensemaking as a learning process where individuals learn about the relationships between the organization and its environment.
More generally, management accounting researchers like BURCHELL ET AL. claim that management accounting systems can serve as "learning machines", which raises the question how management accounting systems contribute to learning through strategic sensemaking. Several typologies of management accounting information use have been developed, but most do not provide references between information use and learning.
A notable exception is SIMONSs differentiation between interactive and diagnostic use: He suggests that the interactive use of management accounting systems can guide organizational learning and influence the process of strategic sensemaking, while the diagnostic use of management accounting systems helps to implement past and present strategies. A line of management accounting research has focused on the interactive use of management accounting systems and suggests some ways for how this type of use can contribute to strategic sensemaking.
ABERNETHY AND BROWNELL show that the interactive use of management accounting systems contributes positively to performance during strategic change. They speculate that management accounting systems used interactively can serve as integrative liaison devices. This would enable the interchange of information concerning strategic issues, by breaking down functional and hierarchical barriers in- hibiting information flows.
