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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 / von Oliver Gediehn
Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: German Series: SpringerLink BücherPublisher: Wiesbaden : Gabler, 2010Description: Online-Ressource (XV, 195S. 18 Abb, digital)ISBN:- 9783834986061
- 650
- 658.1511
- 658.4092 23
- 658.15
- HD28-70
- HF5657.4
Contents:
Summary: Structuration Theory and Management Accounting Research -- Management Accounting and Managerial Long-Term Orientation -- Research Design -- Field Interviews -- Questionnaire Survey -- Discussion and Outlook.Summary: 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.PPN: PPN: 1649084234Package identifier: Produktsigel: ZDB-2-SEB | ZDB-2-SWI
Foreword; Preface; Contents; Tables; Figures; A Introduction; 1. Research Issue and Objectives; 2. Plan of the Study; B Structuration Theory and Management Accounting Research; 1. Structuration Theory as an Ontological Frame of Reference; 2. Structuration Theory in Management Accounting Research; C Management Accounting and Managerial Long-Term Orientation; 1. Debate on 'Economic Short-Termism'; 2. RAPM Research; 3. Research Gap and Research Questions; D Research Design; 1. Research Approach; 2. Research Site; E Field Interviews; 1. Purpose; 2. Method; 3. Results; F Questionnaire Survey
1. Sample and Procedure2. Measures; 3. Results; G Discussion and Outlook; 1. Theoretical Implications; 2. Managerial Implications; 3. Limitations and Outlook; Appendix; References;
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