Details
Management Accounting Practice and Strategic Behavior
On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth OrientationResearch in Management Accounting & Control
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42,25 € |
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| Verlag: | Gabler |
| Format: | |
| Veröffentl.: | 10.03.2010 |
| ISBN/EAN: | 9783834986061 |
| Sprache: | deutsch |
| Anzahl Seiten: | 195 |
Dieses eBook enthält ein Wasserzeichen.
Beschreibungen
Structuration Theory and Management Accounting Research.- Management Accounting and Managerial Long-Term Orientation.- Research Design.- Field Interviews.- Questionnaire Survey.- Discussion and Outlook.
Dr. Oliver Gediehn completed his doctoral thesis at the Chair of Management Accounting and Control at the European Business School, Oestrich-Winkel. He works as a consultant in Berlin.
It is commonly believed that the emphasis on short-term goals leads to managers neglecting the long term. Oliver Gediehn examines the antecedents and determinants of managerial long-term (growth) orientation. Quantitative evidence casts serious doubts on the existence of a dysfunctional effect between the emphasis on short-term budgetary goals and myopic management behavior. The author reveals other factors of the organizational context such as corporate entrepreneurship and strategy-making which appear to be much more important levers of long-term orientation than the properties of the management accounting system.
It is commonly believed that the emphasis on short-term goals leads to managers neglecting the long term. Oliver Gediehn examines the antecedents and determinants of managerial long-term (growth) orientation. Quantitative evidence casts serious doubts on the existence of a dysfunctional effect between the emphasis on short-term budgetary goals and myopic management behavior. The author reveals other factors of the organizational context such as corporate entrepreneurship and strategy-making which appear to be much more important levers of long-term orientation than the properties of the management accounting system.
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