Strategic management as multi-contextual sensemaking in intermediate organizations

Steinþórsson, Runólfur Smári; Söderholm, Anders

doi:10.1016/s0956-5221(00)00039-7

Cited by 12 publications

(10 citation statements)

References 21 publications

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“…It constitutes a set of management actions that enable company managers to keep it aligned with its environment and on the correct path of development, thereby bringing about the achievement of its objectives and its mission [25], [40], [56], [79], [17]. Despite its importance, Boyd et al demonstrate that strategic management has many attributes of a still immature field of study, with little consensus and low levels of productivity.…”

Section: Tab 1: Definitions Of Strategy In Organizational Contexts (mentioning

confidence: 99%

Strategy and Strategic Management Concepts: Are They Recognised by Management Students?

Mainardes¹,

Ferreira²,

Raposo³

2014

E+M

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Section: Tab 1: Definitions Of Strategy In Organizational Contexts (mentioning

confidence: 99%

Strategy and Strategic Management Concepts: Are They Recognised by Management Students?

Mainardes¹,

Ferreira²,

Raposo³

2014

E+M

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“…It has been discussed in connection with strategic management (Steinthorsson and Söderholm, 2002), strategic change (Ericson, 2001;Gioia and Chittipeddi, 1991;Gioia et al, 1994;Gioia and Thomas, 1996;Isabella, 1990), culture (Harris, 1994;McLarney and Chung, 2000), organisational disasters (Gephart, 1993;Weick, 1993) and various other management-related issues (Eisenhardt, 1989a;Hasan and Gould, 2001;Hill and Levenhagen, 1995;Daft and Weick, 1984).…”

Section: Organisational Sense-makingmentioning

confidence: 99%

Strategic management accounting and sense-making in a multinational company

Tillmann

Goddard

2008

Management Accounting Research

112

131

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This paper investigates strategic management accounting in a large multinational company in Germany. Much of the prior research in SMA has concentrated on which accounting techniques are used and in what circumstances. This paper is more concerned with how SMA is perceived and used in practice. The principal research findings relate to the core phenomenon of sense-making. The paper explores just what is meant by sense-making and how management accounting is used to assist the process. A substantive grounded theory of strategic management accounting and sense-making is developed. Sense-making is a basic social process that revolves around organisational actors' attempts to understand their past, present and future situations. 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'. Two sets of consequences of sense-making were discovered; consequences for making strategy and consequences for management accountants. All these phenomena and their interrelationships are discussed in the paper and a nascent formal theory of SMA is proposed by discussing the substantive theory in relation to broader theoretical frameworks.

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“…Schneider (1997) understands the interaction of the organization with its environment as constituting the company's strategy. In Steinthorsson's and Söderholm's (2002) view, an organization lives in co-existence with its environment and co-creates its unique relationship with it. On this note, ''[…] strategic management is constituted of both enactment (of the environment) and embeddedness (of the organization)'' (Steinthorsson and Söderholm, 2002, p. 243).…”

Section: Analytical Distinctionmentioning

confidence: 99%