Essays on The Role of Strategic Management Accounting in an Organisational Setting Assignment

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Generally, the paper "The Role of Strategic Management Accounting in an Organisational Setting" is an outstanding example of a management assignment. There are two main reasons as to why the authors (Tillman & Goddard, 2008) investigate the role of strategic management accounting in an organizational setting. The first reason is related to the growing interest in academia about the role of strategic management accounting within the context of organisations. The authors note that so far, research in the field of strategic management accounting has been carried out using normative approaches of research (Tillman & Goddard, 2008, p.

84). The use of this approach has yielded specific results about the role that strategic management accounting plays within the context of organisations. Tillman and Goddard (2008, p. 84) also note that the use of normative approaches in research about strategic management accounting has been replaced by the use of empirical research methods. Thus, the authors seek to contribute to literature about sense-making in strategic management accounting by providing an empirical examination of the subject. Secondly, the authors seek to investigate the role of strategic management accounting within organisations by establishing new theories and explanations about how sense-making is carried out within organisations and how this contributes to the manner in which strategic management decisions are made within organisations.

It is argued that a lot of research about the use of sense-making in strategic management accounting within organisations has been focused on examining the context of the process and not how the process actually occurs (Tillman & Goddard, 2008, p. 83). Thus, the authors seek to fill this gap. What are the important discussions studied by the authors in the prior literature ( 3marks) There are three issues that form the important discussions studied by the authors in the prior literature.

The first issue is related to what sense-making is within organisations. It is noted that in the research that has been carried out, sense-making is defined as the process by which individuals seek to interpret current events within the context of events that have occurred previously (Tillman & Goddard, 2008, p. 83).  

References

Golafshani, N. (2003). Understanding reliability and validity in qualitative research. The Qualitative Report, 8(4), 597-607. Retrieved from http://www.nova.edu/ssss/QR/QR8-4/golafshani.pdf

Hoque, Z. (2006). Methodological issues in accounting research: Theories, methods and issues. London: Spiramus.

Marques, K. C. M., Camacho, R. R., & de Alcantara, C. C. V. (2014). Assessment of the methodological rigour of case studies in the field of management accounting published in journals in Brazil. Research in Contemporary Finance, 26(67), 27-42. Retrieved from http://www.scielo.br/pdf/rcf/v26n67/1519-7077-rcf-26-67-00027.pdf

Tillman, K., & Goddard, A. (2008). Strategic management accounting and sense-making in a multinational company. Management Accounting Research, 19, 80–102.

Vissak, T. (2010). Recommendations for using the case study method in international business research. The Qualitative Report, 15(2), 370-388. Retrieved from http://www.nova.edu/ssss/QR/QR15-2/vissak.pdf

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