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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.
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The role of management accounting systems in strategic sensemaking, Marcus Heidmann
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- Pubblicato
- 2007
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