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

Schaffer, Prof. Dr. Utz

ISBN 10: 3834915351 / ISBN 13: 9783834915351

Published by Gabler Verlag 2010-02, 2010

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Seller Inventory # 6666-IUK-9783834915351

Bibliographic Details

• Title: Management Accounting Practice and Strategic Behavior : On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orien
• Publisher: Gabler Verlag 2010-02
• Publication Date: 2010
• Language: German
• ISBN 10: 3834915351
• ISBN 13: 9783834915351
• Binding: PF
• Condition: New

About this title

Synopsis

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.

About the Author

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.