Management Accounting Practice and Strategic Behavior: On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation

✍ Scribed by Oliver Gediehn (auth.)

• Publisher: Gabler Verlag
• Year: 2010
• Tongue: German
• Leaves: 203
• Edition: 1
• Category: Library

✦ Synopsis

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.

✦ Table of Contents

Front Matter....Pages I-XV
Introduction....Pages 1-5
Structuration Theory and Management Accounting Research....Pages 7-41
Management Accounting and Managerial Long-Term Orientation....Pages 43-68
Research Design....Pages 69-74
Field Interviews....Pages 75-111
Questionnaire Survey....Pages 113-137
Discussion and Outlook....Pages 139-159
Back Matter....Pages 161-195

✦ Subjects

Management/Business for Professionals