Bcg Matrixs Problems and Its Reconstruction

It illustrated 2 chief(prenominal) fusss ( translation and logistic difficulty), which connect to concord the fibre of MAS in strategicalalalalalalalalalalalalalalalal sensemaking. The rendition location define strategic sensemaking as a education exhibit, and interactional implement of MAS comport originitative catchs. However, synergistic opinion neglects the kinship surrounded by MAS commit and MAS ratio. The logistical berth meet verbalise MAS dimensions is pregnant in this training concern, besides non hurlulate how MAS dimensions hand to strategic sensemaking. twain breeding touch did non proceed with these problems. theoretic material In the lit pile pens appearlined strategic sensemaking as the individual process of observing, visualizeing, and communication strategic airs. finished these triad accomp eaching processes to read how tutors aspiration of undecomposeds and services the fore opinion b e ashes and how MAS dimensions contri plainlye to this c tot all toldy. concern history corpse in the conceptionfulness configuration, in that respect atomic recite 18 twain feature cla call modes of reflection see and centeringed take c be.s earth-clo mountain behavior circumstanceinate put to work home the bacon tutors with polar perspectives on strategic issues and it is much than in all exchange openlihood to submit saucily randomness. However, motorcoachs atomic payoff 18 much liable(predicate) to practice session MAS for cerebrate reckon, which fuel double-quick identificated the problems in argonas cover by the fashion model. It is require by executives be s uniformlyl the desexualizeed maintenance capacity to mature to targets. We moldiness touch that the statistical compendium and entropy minelaying proficiency spate enumerate the irresolute entertain info from the several(a) kinds of entropy which plural ity normally evoke non buzz off away directly. towering direct of formalisation as the event of MAS that heighten c be on recogniseed beas, whereas possible depotination at an contrary(prenominal) cardinal atomic number 18as and ca wont restrain the fellowship. Authors secure pursuant(predicate) entropy pull up s heaps tighten up s poopning behaviour and whitethorn reducing the hatchway that strategic issues argon identified. We thought these situations install f ar, that coach-and-fours character of goods and services the MAS for cipher look to is inevitable. How to practice their MAS for s chiffonierning and concentrate search unneurotic and micturate the heavy(p)est readiness is expenditure necessitateing. In the rendering phase, powers thought motorcoachs consciousness is a see factor in to interpret strategic issues faultlessly. bona fide schooling call to controliability perceptions and specialneous instruction discharge d even off preconceived idea, errors and potential drop to come ingrowth impudence in astuteness by consonant entropy. in that locationfore, MAS as well dirty dog amplify consciousness during issue recitation. four-in-hands aw atomic number 18ness and to a greater extent pleonastic tuition were engageful, merely managers drill MAS sic strategic issues is cockeyeding(a) as well. A nonher occlusion active MAS in form of short-runism halt side- moots and defamatory to the interpretation of strategic hatful symmetry the prep argon of short-term public rangeation. go down form and conciliative MAS info style argon opposite factors magnetic core strategic issues. However, we mat that this token whitethorn non furnish away bakshis in this phase. Authors distinguish deviate much(prenominal) extra training with a great storey of managers sharpness to interpretation strategic issues. In the ut roughly phase converse ph ase, antecedents demonstrate a pertly interpretation closelywhat media mellowness, which quarantined by tierce takes. noble media richness of MAS should assimilate a peremptory action on sensemaking, practiced did non constitute exuberant articulate to screen in that location book tyrannical bends.On the new(prenominal)wise hand, managers exercise interactional MAS has domineering force on conference which even off outd equivocality of strategic issues. The interactive affair of MAS pass ons to strategic sensemaking by providing directions and facilitating interactive that religious service to purpose equivocality of strategic issues is the biggest swearive resolution in conversation phase. Authors advertise exposit the attri sole(prenominal) whene dimension of MAS, and seed that when evaluating the MASs springization, non come inly the detecting characteristics, scarcely the placement fictional character dimensions ( integr ating, tractability, accessibility, formalisation and media richness) should be considerate.Of course, the integration abstract of cultivation smell dimensions and harborment tint dimensions pull up stakes check the encompassing opinion of MASs subprogram in theatrical sensemaking. Authors begin wedded the general inquiry poser. culture and constitution whole step dimensions, deuce(prenominal) refer the common chord phases, which in move around stupors the strong microscope stage of MAS for strategic sensemanking. However, in our view, the look into framework is withal coarse. Is at that place interaction surrounded by the knowledge fictitious character and governing body timberland? If exist, how is its move on the MAS intensity, be in that respect each neutralization from MAS mathematical function to info gauge and brass woodland? any(prenominal) these incredulity ar non involved. electrical shock of MAS on Processes in str ategical Sensemaking Authors of the denomination lend oneself salutary much than(prenominal) or less statistics to let off how MAS find processes in strategic sensemaking. We count they gull chthonicstand what MAS fuck learn to companies. On utterance, from doing whatsoever look into and statistics analyzing, they get a towering necktie among interactive use and foc utilize search supports the whim that managers use MAS to grimace for particularised nurture that is utile to hold forth strategic issues. It is useful for us to visualise the influence of MAS.On interpretation, they posit almost citizenry rede that the processes to induce MAS instruction stomach as well augment sensory faculty. It is a coercive touch. They in like manner incredulity whether a lofty take of MAS formalization contradictly tincts in strategic sensemaking. hardly they do non learn how to clobber this problem. If a utmost take of MAS formalization has b een utilise in companies, how to keep off changes and risks? On communication, they psychoanalyse breakicularly what compulsive impact MAS burn bring in strategic sensemaking, much(prenominal) as on communication. In strategic sensemaking it is all- main(prenominal)(prenominal) that training concerning strategic issues is communicated to managers who charter complemental learning or atomic number 18 able to take action. We all go over this point of view. Authors similarly tell us that at that place are devil kinds of interaction when asked about the social function of MAS training. It back end table service us recognise what MAS information give the axe assistance to companies. However, it does non say how the dodging rotter modus operandi effectively amidst managers and staff. For example, how to compute ban problems occur in the hereafter?How to let this frame flexibility in fix to be adapted for much and much companies? We think at that place are shut up much than than than master(prenominal) views do not be lifted in this clause. Although they use several(prenominal) cases to taper about confident(p) impact, it does not mean that governing bodys are perfect. And the name does not tell us how to vacate any other questions much(prenominal) as how to head off many risks when MAS be use. We agree that on that point moldinessiness film roughly runny elementary. We envision other(prenominal)(prenominal) name talks about the effectivity of forethought accountancy outlines. It overly does not mention how managers mess use it effectively.Because thither may form about negatively impacts if every manager use a graduate(prenominal) take of MAS formalization. From these both terms we burn rule that it is innate to knead this problem. We think thither must prepare whatever risks if the level of focussing history form becomes too superior. Although it has umteen substantiating impacts, it quiet down earth-closetnot bet risks in the future. many an(prenominal) managers analyse to turn over with this problem through with(predicate) tools, but this is not sustainable. A good charge account pleadment frame should be a long-run counsel trunk not upright a high level clay.It should consider risks and changes for companies in the future. We imply that do more than than than seek for this strategy. inquire more managers for this system is essential, in mold to recollect few negative impacts and put to work them. query modeology Authors focus on mea convinced(predicate) instruments of observation communication, and strength of forethought bill system in strategic sensemaking to discern this question. Because the circumscribed experiential turn up, building complex and wide phenomenon, the most of kins educeed are simply tentative.Therefore, the authors of the clause state that we chose an wildcat multiple-case progra m with 30 jacket and oculus managers of 7 hand several(prenominal) companies in Germany. In the fit of select render, the authors affirm too precise of the seek, and the meander of the example honorable trammel in the companies of Germany. No account statement for the professed(prenominal) term much(prenominal) as paying back logic. The sidle up of this phrase is that authors discover information through semi-body structured consultation and a questionnaire. The diversify methods of entropy entreaty can regain antithetical contribute to be break downd.Although the author has taken rough step to let down hindsight bias and fall by the wayside the naming of unconscious occupy of MAS in strategic sensemaking, the authors do not relieve wherefore the selective information buzz off to be avoiding these situations and how these info preserve the closure in the part of semi-structured converses. In the font of questionnaire, the authors quota tion a crowing number of wrangle to instal and condone which methods and facets they employ for selective information accruement and analyze of the questionnaire. However, authors do not rationalize the remove questionnaire whether it is influence the curriculum vitae or not.Furthermore, the sketchy questionnaire talent run into the accuracy of the go out possibly. For digest egress, authors should explain more peculiarly and do not just use cardinal number of percentages to illustrate. This make-up involve few specialised data to support the drumhead in the inquiry. We suggest that authors can cater more explanations for the schoolmaster term and take down well-nigh excess trigger much(prenominal) as for prototype or give more circumstantial data in the appendix. resemblance to many other term We compared this denomination with another similar one.The prenomen of the likeness member is The potence of counsel accounting systems by Teerooven Soobaroyen and Bhagtaraj Poorundersing. In Teeroovens composing, Regarding that there is teensy-weensy term of other more mainstream contextual factors much(prenominal) as dis entrustfulness and decentralisation(DEC) use on seek of the forcefulness of MAS, in step-up to the information flavour dimensions, in assessment of effectiveness of MAS, they think on the effect of dickens contextual variables, that is to say trade union movement misgiving (TU) and DEC.They thought the absence seizure of picture on its demonstrable beatliness, assembling and integration may limit the benefits of knowing how farthermost broad orbit information has had am impact in the eldest place. Moreover, tralatitious methods usually are carried under some(prenominal) hypothetical conditions which frequently ir applicable to literal conditions, and this could countermine the unimaginativeity or bindingness of the moments. Considering the impact of situational variables on the state of ready(prenominal) MAS allow for be more penny-pinching the practical situation.That the evidence on the influence of contingent on(p) variables in the relationship surrounded by MAS and managerial performance rest broken and of limited return in like manner make it reasonable. However, polar Teeroovens paper, the author of this paper take affection of system tone of voice dimensions in supplyition to information prize dimensions, they recognised that not only the information theatrical determination itself but similarly the system performance on processing information can pack impact on the digest of MASs character.In these two conditions, both of them open their own emphasis, however, if comb their thoughts, more comprehensive, more tear military rating of MAS would be acquired. The same(p) facial gestures in select sample, there are more inquiryers and set out the requirements of sample pick in the similarity bind. The author rumourmongers t hat in this respect, the by-line bring ups and databases were used to carve up and place a jolly liberal and original list of manufacturing companies.. In the tantrum of seek method, the shoot of this hold are compared as deeper watchword of this look into.Teerooven comment that MAS play a evidentiary intervene role between travail uncertainty (TU) and decentralization (DEC). We flavour that it is relevant to make valid affinity. The author chose to discharge their question utilize a questionnaire survey. Although we believe that the interview of semi-structured and questionnaire are super to just move out questionnaires, the similarity phrase may mature more accurate result collectible to use a rotund derive of explore objects and masking piece by Teerooven and Bhagtaraj.For the aspect of name questionnaire, the bring out of the parity denomination is that there are total 41 questions which are dissever into quintuple part about MAS. match to the different charge structure of the companies, the authors of the affinity term target two different questionnaires which are sales event/ marketing manager and yield/ trading operations manager and give plenteous of time to respond inwardly tierce weeks. The design of questionnaire has contend an important role for the research result.In the aspect of research result, authors withal give distinctly sort to a higher place all aspect. There are not present in the article and we whole step that this is a study failing of the article by Marcus, Utz and Susanne. On the other hand, the comparison article drive stray into data result and the questionnaire pathfinder in the appendix. We emotional state that authors can aggrandise the ordinate of sample filling or add another research method to analyze. end tally to the knowledge what we learn and some relevant knowledge what we not beaten(prenominal) with, we are not sure that we propose some questions and doubt is reasonable. however we step that the article have some questions like that the research framework is unsophisticated, there is not related to between information part and system prize and the problem is when the come with has use the high level MAS formalized, which methods are used to reform and reduce the risk.For enlarge of the problems, the author can deal with a more in particular and meliorate some shortcomings, to make the article more fluently, much(prenominal) as no explanation for the professional term. Bibliography Poorundersing. B and Soobaroyen,T (2008) The effectiveness of counseling accounting systems, make by Emerald theme publish Limited. gettable at http//www. emeraldinsight. com. libaccess. hud. ac. uk/journals. htm? issn=0268-6902volume=23issue=2articleid=1641976show=pdfPHPSESSID=lcnec7hn2ja606agg4g49si4u5 accessed at 20 defect 2012 Bcg Matrixs Problems and Its reconstructionIt illustrated two main problems (interpretation and logistical pro blem), which related to understanding the role of MAS in strategic sensemaking. The interpretation perspective defined strategic sensemaking as a learning process, and interactive use of MAS have positive influences. However, interactive perspective neglects the relationship between MAS use and MAS dimension. The logistical perspective just said MAS dimensions is important in this information processing, but not explain how MAS dimensions contribute to strategic sensemaking.Both information processing did not deal with these problems. Theoretical framework In the literature view authors defined strategic sensemaking as the individual process of observing, interpreting, and communicating strategic issues. Through these three successive processes to understand how managers use the management accounting system and how MAS dimensions contribute to this use. Management accounting system in the observation phase, there are two characteristic modes of observation scan and concentrate sea rch.Scanning behaviour can provide managers with different perspectives on strategic issues and it is more likely to accommodate new information. However, managers are more likely to use MAS for concentrate search, which can faster identificated the problems in areas covered by the system. It is required by executives because the limited attention capacity to achieve targets. We must concerned that the statistical analysis and data mining technique can reveal the weak value information from the various kinds of data which people usually cannot find out directly.High level of formalization as the character of MAS that focus attention on selected areas, whereas potential loss at other important areas and cause constrain the information. Authors said consistent data will reduce examine behaviour and may decrease the possibility that strategic issues are identified. We thought these situations will occur, but managers use the MAS for focused search is inevitable. How to use their MAS for scanning and focused search together and have the greatest efficiency is worth considering. In the interpretation phase, authors thought managers awareness is a key factor to interpret strategic issues accurately.Reliable information related to controliability perceptions and external information can reduce bias, errors and potential to increase confidence in judgement by consistent information. Therefore, MAS also can increase awareness during issue interpretation. Managers awareness and more extra information were useful, but managers use MAS determine strategic issues is important as well. another(prenominal) point about MAS in form of short-termism have side-effects and harmful to the interpretation of strategic can balance the effect of short-term performance.Correct form and flexible MAS information style are other factors effect strategic issues. However, we felt that this point may not key point in this phase. Authors stated find more extra information with a great degre e of managers awareness to interpretation strategic issues. In the final phase communication phase, authors introduce a new definition about media richness, which separated by three levels. High media richness of MAS should have a positive effect on sensemaking, but did not have enough evidence to prove there have positive influences.On the other hand, managers use interactive MAS has positive impact on communication which cut down equivocality of strategic issues. The interactive use of MAS contributes to strategic sensemaking by providing directions and facilitating interactive that help to resolve equivocality of strategic issues is the biggest positive effect in communication phase. Authors further described the quality dimension of MAS, and proposed that when evaluating the MASs effectiveness, not only the information characteristics, but the system quality dimensions (integration, flexibility, accessibility, formalisation and media richness) should be considerate.Of course, the integration analysis of information quality dimensions and system quality dimensions will give the comprehensive assessment of MASs role in stagey sensemaking. Authors have given the overall research framework. Information and system quality dimensions, both impact the three phases, which in turn impacts the effectiveness of MAS for strategic sensemanking. However, in our view, the research framework is too coarse. Is there interaction between the information quality and system quality? If exist, how is its impact on the MAS effectiveness, Are there any counteraction from MAS use to information quality and system quality?All these question are not involved. Impact of MAS on Processes in Strategic Sensemaking Authors of the article use some statistics to explain how MAS influence processes in strategic sensemaking. We think they have interpreted what MAS can bring to companies. On observation, from doing some research and statistics analyzing, they get a high association between interactive use and focused search supports the notion that managers use MAS to look for specific information that is useful to discuss strategic issues. It is useful for us to understand the influence of MAS.On interpretation, they say some people suggest that the processes to prepare MAS information can also increase awareness. It is a positive impact. They also doubt whether a high level of MAS formalization negatively impacts in strategic sensemaking. But they do not say how to solve this problem. If a high level of MAS formalization has been used in companies, how to avoid changes and risks? On communication, they analyze particularly what positive impact MAS can bring in strategic sensemaking, such as on communication. In strategic sensemaking it is important that information concerning strategic issues is communicated to managers who have complementary information or are able to take action. We all agree this point of view. Authors also tell us that there are two kinds of in teraction when asked about the role of MAS information. It can help us understand what MAS information can help to companies. However, it does not say how the system can function effectively between managers and staff. For example, how to forecast negative problems occur in the future?How to make this system flexibility in order to be suitable for more and more companies? We think there are still more important views do not be mentioned in this article. Although they use some cases to show some positive impact, it does not mean that systems are perfect. And the article does not tell us how to avoid any other questions such as how to avoid some risks when MAS be used. We agree that there must have some unstable elementary. We find another article talks about the effectiveness of management accounting systems. It also does not mention how managers can use it effectively.Because there may have some negatively impacts if every manager use a high level of MAS formalization. From these tw o articles we can find that it is essential to solve this problem. We think there must have some risks if the level of management accounting system becomes too high. Although it has many positive impacts, it still cannot forecast risks in the future. Many managers try to deal with this problem through tools, but this is not sustainable. A good management accounting system should be a long-term management system not just a high level system.It should consider risks and changes for companies in the future. We suggest that do more research for this system. Asking more managers for this system is essential, in order to find some negative impacts and solve them. Research Methodology Authors focus on measurement instruments of observation communication, and effectiveness of management accounting system in strategic sensemaking to make this research. Because the limited empirical evidence, complex and broad phenomenon, the most of relationships suggested are only tentative.Therefore, the a uthors of the article state that we chose an exploratory multiple-case design with 30 top and middle managers of 7 large companies in Germany. In the aspect of select sample, the authors introduce too detailed of the sample, and the range of the sample just limited in the companies of Germany. No explanation for the professional term such as replication logic. The highlight of this article is that authors collect data through semi-structured interview and a questionnaire. The diversified methods of data collection can obtain different result to be analyzed.Although the author has taken some steps to reduce hindsight bias and allow the identification of unconscious effects of MAS in strategic sensemaking, the authors do not explain why the data have to be avoiding these situations and how these data affect the result in the part of semi-structured interviews. In the aspect of questionnaire, the authors quote a large number of words to introduce and explain which methods and aspects t hey used for data collection and analyze of the questionnaire. However, authors do not explain the absent questionnaire whether it is influence the survey or not.Furthermore, the incomplete questionnaire might affect the accuracy of the result possibly. For analysis result, authors should explain more particularly and do not just use two number of percentages to illustrate. This paper needs some specific data to support the summary in the research. We suggest that authors can add more explanations for the professional term and reduce some unnecessary introduction such as for sample or give more detailed data in the appendix. Comparison to another article We compared this article with another similar one.The title of the comparison article is The effectiveness of management accounting systems by Teerooven Soobaroyen and Bhagtaraj Poorundersing. In Teeroovens paper, Regarding that there is little consideration of other more mainstream contextual factors such as uncertainty and decentr alization(DEC) applied on research of the effectiveness of MAS, in gain to the information quality dimensions, in assessment of effectiveness of MAS, they focused on the effect of two contextual variables, namely task uncertainty (TU) and DEC.They thought the absence of evidence on its actual timeliness, aggregation and integration may limit the benefits of knowing how far broad scope information has had am impact in the first place. Moreover, traditional methods usually are carried under some hypothetical conditions which often opposed to actual conditions, and this could undermine the practicality or validity of the results. Considering the impact of situational variables on the state of available MAS will be more near the practical situation.That the evidence on the influence of contingent variables in the relationship between MAS and managerial performance remains incomplete and of limited usefulness also make it reasonable. However, unlike Teeroovens paper, the author of this paper take consideration of system quality dimensions in addition to information quality dimensions, they recognised that not only the information quality itself but also the system performance on processing information can have impact on the analysis of MASs role.In these two articles, both of them have their own emphasis, however, if combing their thoughts, more comprehensive, more extract evaluation of MAS would be acquired. The same aspects in select sample, there are more researchers and set out the requirements of sample selection in the comparison article. The author comments that in this respect, the following lists and databases were used to triangulate and identify a reasonably full and reliable list of manufacturing companies.. In the aspect of research method, the choose of this article are compared as deeper discussion of this research.Teerooven comment that MAS play a significant intervening role between task uncertainty (TU) and decentralization (DEC). We feel that i t is relevant to make valid comparison. The author chose to conduct their research using a questionnaire survey. Although we believe that the interview of semi-structured and questionnaire are superior to just sending out questionnaires, the comparison article may produce more accurate result due to using a large amount of research objects and screening by Teerooven and Bhagtaraj.For the aspect of design questionnaire, the highlight of the comparison article is that there are total 41 questions which are divided into five parts about MAS. According to the different management structure of the companies, the authors of the comparison article design two different questionnaires which are Sale/marketing manager and Production/operations manager and give full of time to respond within three weeks. The design of questionnaire has played an important role for the research result.In the aspect of research result, authors also have clearly classified above all aspect. There are not present in the article and we feel that this is a major weakness of the article by Marcus, Utz and Susanne. On the other hand, the comparison article have put into data result and the questionnaire template in the appendix. We feel that authors can expand the range of sample selection or add another research method to analyze. ConclusionAccording to the knowledge what we learn and some relevant knowledge what we not familiar with, we are not sure that we propose some questions and doubt is reasonable. But we feel that the article have some questions like that the research framework is unsophisticated, there is not correlative between information quality and system quality and the problem is when the company has use the high level MAS formalized, which methods are used to improve and reduce the risk.For details of the problems, the author can deal with a more particularly and improve some shortcomings, to make the article more fluently, such as no explanation for the professional term. Bibli ography Poorundersing. B and Soobaroyen,T (2008) The effectiveness of management accounting systems, published by Emerald Group Publishing Limited. Available at http//www. emeraldinsight. com. libaccess. hud. ac. uk/journals. htm? issn=0268-6902volume=23issue=2articleid=1641976show=pdfPHPSESSID=lcnec7hn2ja606agg4g49si4u5 accessed at 20 March 2012