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

ISBN-13: 9783834915351 / Niemiecki / Miękka / 2010 / 195 str.

Oliver Gediehn

Opis

Oliver Gediehn examines the 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 goals and myopic management behavior.

Spis treści

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

O autorze

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.

Blurb

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.