Management accounting practice and strategic behavior
On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation
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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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Management accounting practice and strategic behavior, Oliver Gediehn
- Sprache
- Erscheinungsdatum
- 2010
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- Titel
- Management accounting practice and strategic behavior
- Untertitel
- On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation
- Sprache
- Englisch
- Autor*innen
- Oliver Gediehn
- Verlag
- Gabler
- Erscheinungsdatum
- 2010
- ISBN10
- 3834915351
- ISBN13
- 9783834915351
- Kategorie
- Skripten & Universitätslehrbücher
- Beschreibung
- 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.