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

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

Autor Oliver Gediehn Cuvânt înainte de Prof. Dr. Utz Schäffer
de Limba Germană Paperback – 24 feb 2010

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Specificații

ISBN-13: 9783834915351
ISBN-10: 3834915351
Pagini: 195
Ilustrații: XV, 195 S. 18 Abb.
Dimensiuni: 148 x 210 x 22 mm
Greutate: 0.26 kg
Ediția:2010
Editura: Gabler Verlag
Colecția Gabler Verlag
Seria Research in Management Accounting & Control

Locul publicării:Wiesbaden, Germany

Public țintă

Research

Cuprins

Structuration Theory and Management Accounting Research.- Management Accounting and Managerial Long-Term Orientation.- Research Design.- Field Interviews.- Questionnaire Survey.- Discussion and Outlook.

Notă biografică

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.

Textul de pe ultima copertă

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.