Management Accountants’ Business Orientation and Involvement in Incentive Compensation
Subtitle: Empirical Results from a Cross-Sectional Survey
Publisher: Peter Lang International Academic Publishers
Published: 2018
Place of publication: Bern
Number of pages: 193
Subjects: Accounting
Description: Changing roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of management accountants’ business orientation and extended tasks. Based on data collected from the top 1,500 companies in Germany, results reveal that especially subjective norms have a strong impact on the practice of management accountants acting business-oriented. Furthermore, the results reinforce the frequently postulated positive effect of management accountants’ business orientation. The analyses also show positive associations between the involvement of management accountants in incentive compensation, the effort effects of incentive schemes, and firm performance.
Notes: Open Access Unrestricted online access

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