Strategic management accounting and sense-making in a multinational company

摘要: This paper investigates strategic management accounting in a large multinational company Germany. Much of the prior research SMA has concentrated on which techniques are used and what circumstances. is more concerned with how perceived practice. The principal findings relate to core phenomenon sense-making. explores just meant by sense-making assist process. A substantive grounded theory developed. Sense-making basic social process that revolves around organisational actors’ attempts understand their past, present future situations. Management accountants consciously unconsciously undertake ‘sense-making’ activities through strategies structuring harmonising; bridging contextualising compromising balancing. also carried out within both external internal contexts. In addition, intervening conditions have an impact were ‘sets information’, ‘professional know-how’ ‘a feel for game’. Two sets consequences discovered; making strategy accountants. All these phenomena interrelationships discussed nascent formal proposed discussing relation broader theoretical frameworks.