Management accounting and the challenge of strategic focus - Essay Example

The study made use of qualitative analysis of secondary narrative data on the company subject of the case study. Through qualitative data analysis, the study employed the self-referential, “autopoietic” theory to explain the role of the firm’s management accounting system in providing control and guidance in relation to the firm’s “self-production.” The title is short and categorical, sufficient to capture the interest of a student who would be interested in an article on the general topics of either management accounting or strategic management, or the link between them.

However, for one who is looking for a particular topic within the scope of either field, the title does not sufficiently convey the specific gist of what the paper is about. Either field is very broad, and the title should properly encapsulate what aspect of the link between the two subjects is discussed. Since the focus of the discussion is on autopoiesis, this single word, coupled with management accounting and strategic management, would have provided the a sufficiently concise yet informative title.

The title we would suggest would be: “Application of Autopoiesis Theory in Organization Strategy” The abstract gives a concise yet informative summary of the study, identifying it immediately as a case study and therefore preparing the reader to address it as such. It also provides the reader with the theoretical underpinning of the work (autopoietic theory) as well as the eventual conclusion, which is beneficial to the reader who wants to know if the further perusal of the study would serve his purposes.

Some of its vocabulary appears to be specialized and operational to the study (e.g. “self-production”), but these need not be explained in the abstract. Actually, the use of such words makes the abstract more effective in capturing the interest of the reader. Upon reading the introduction, one is immediately