Exploring the Role of Management Accounting Systems in Strategic Sensemaking

Authors:
Marcus Heidmann;Utz Schaffer;Susanne Strahringer
Affiliations:
McKinsey & Company, Koln, Germany,WHU—Otto Beisheim School of Management, Vallendar, Germany;WHU—Otto Beisheim School of Management, Vallendar, Germany;Dresden University of Technology, Dresden, Germany
Venue:
Information Systems Management
Year:
2008

Citing 5
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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.