LIBROS DEL AUTOR: marcus heidmann

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  • The Role of Management Accounting Systems in Strategic Sensemaking
    Marcus Heidmann
    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 mu...
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