Article2008

Exploring the Role of Management Accounting Systems in Strategic Sensemaking

Marcus Heidmann · Utz Schäffer · Susanne Strahringer

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Accounting and Organizational Management Accounting Theory and Financial Reporting Management and Organizational Studies

Abstract

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.

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References

1986Research in Organizational Behavior.1992Information Systems Success: The Quest for the Dependent Variable 1986Organizational Information Requirements, Media Richness and Structural Design 1984Toward a Model of Organizations as Interpretation Systems 1996Using the balanced scorecard as a strategic management system 1989MAKING FAST STRATEGIC DECISIONS IN HIGH-VELOCITY ENVIRONMENTS.2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future 1991Bounded Rationality and Organizational Learning

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