Management Accounting Practice and Strategic Behavior [electronic resource] : On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation /
Gediehn, Oliver.author.
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.
Description based upon print version of record.
Includes bibliographical references.
Structuration Theory and Management Accounting Research -- Management Accounting and Managerial Long-Term Orientation -- Research Design -- Field Interviews -- Questionnaire Survey -- Discussion and Outlook.
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.
Leadership.
Management.
Business Strategy/Leadership.
Management.