Management Accounting Practice and Strategic Behavior On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation
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 betwe...
Main Author: | |
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Format: | eBook |
Language: | German |
Published: |
Wiesbaden
Gabler Verlag
2010, 2010
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Edition: | 1st ed. 2010 |
Series: | Research in Management Accounting & Control
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Subjects: | |
Online Access: | |
Collection: | Springer eBooks 2005- - Collection details see MPG.ReNa |
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 |
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Physical Description: | XV, 195 S. 18 Abb online resource |
ISBN: | 9783834986061 |