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Strategic Planning in an Accounting Department using Causal Maps and Cognitive Factions

机译:使用因果图和认知因素的会计部门战略规划

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Strategic planning can be a time-consuming task for academic departments. As such, an effective and efficient strategic planning approach is paramount. This paper presents a strategic planning approach using causal mapping to uncover the factors which faculty members believed would make their department (in the USA) more successful. The information gathered during the session was used as part of an AACSB accounting maintenance of accreditation process. The approach applied here elicits faculty involvement in ways which bring to the surface perspectives held by subgroups/factions of faculty. Additional perspectives are positive in a strategic planning context as they can contribute to devising strategies that might not have resulted by considering only majority views. Content analysis of the strategic plan suggests the range of views uncovered were integrated into the plan, including both the strategic factors and the relative importance of the factors.View full textDownload full textKeywordsStrategic planning, AACSB accounting accreditation, causal maps, cognitive factionsRelated var addthis_config = { ui_cobrand: "Taylor & Francis Online", services_compact: "citeulike,netvibes,twitter,technorati,delicious,linkedin,facebook,stumbleupon,digg,google,more", pubid: "ra-4dff56cd6bb1830b" }; Add to shortlist Link Permalink http://dx.doi.org/10.1080/09639280903416376
机译:对于学术部门而言,战略规划可能是一项耗时的任务。因此,有效的战略规划方法至关重要。本文提出了一种使用因果映射的战略规划方法,以揭示教师认为可以使他们的部门(在美国)取得更大成功的因素。会议期间收集的信息被用作AACSB认证过程会计维护的一部分。这里采用的方法引起了教师的参与,使教师的子群体/派别持有表面的观点。在战略规划环境中,其他观点是积极的,因为它们可以有助于制定可能仅考虑多数意见而无法达成的战略。对战略计划的内容分析表明,发现的观点范围已整合到计划中,包括战略因素和因素的相对重要性。查看全文下载全文关键字战略计划,AACSB会计认证,因果图,认知派别相关变量var addthis_config = {ui_cobrand:“ Taylor&Francis Online”,servicescompact:“ citeulike,netvibes,twitter,technorati,delicious,linkedin,facebook,stumbleupon,digg,google,更多”,发布:“ ra-4dff56cd6bb1830b”};添加到候选列表链接永久链接http://dx.doi.org/10.1080/09639280903416376

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