Tillmann and Goddard (2008) argue that management accountants consciously and unconsciously undertake ‘sense-making’ activities through the strategies of structuring and harmonising; bridging and contextualising and compromising and balancing. Sense-making is also carried out within both external and internal contexts. In addition, the intervening conditions that have an impact on the sense-making activities were ‘sets of information’, ‘professional know-how’ and ‘a feel for the game’…
Rather, accountants should be providing as broad a range of accounting information as possible. Moreover, it is hoped that by achieving a better understanding of how accounting information is used in a strategic context, it may enable more useful accounting systems to be developed. The paper provides this understanding by exploring just what is meant by sense-making and how management accounting is used to assist the process…
Journal article reference –
Tillmann, K., and Goddard, A. (2008). Strategic management accounting and sense-making in a multinational company. Management Accounting Research, 19(1), 80-102. Retrieved from http://www.sciencedirect.com
The research journal paper is available on the eReserve of the UNE library.
Assignment Task
- Explain the important elements that Tillmann, K., and Goddard, A. (2008) discuss in the Literature Review (section 2) and its relationship to Strategic Management Accounting context.(4 marks)
- The authors have adopted a case study approach to answer the research questions. How did the authors address the issue of validity and reliability in data analysis and explain how that was integrated into the paradigm model of sense-making in a strategic context (figure 2).(8 Marks)
- Tillmann, K., and Goddard, A. (2008) suggests that sense-making is core to understanding SMA in organisations. Describe the important elements for contextual conditions of sense-making (section 5.4). What impact did they have on the study and how?(8 Marks)
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