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Management Accounting Practice and Strategic Behavior: On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth ... (Research in Management Accounting & Control) - Softcover

Gediehn, Oliver

 
9783834915351: Management Accounting Practice and Strategic Behavior: On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth ... (Research in Management Accounting & Control)
Softcover
ISBN 10: 3834915351 ISBN 13: 9783834915351
Verlag: Gabler Verlag, 2010

Inhaltsangabe

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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Über die Autorin bzw. den Autor

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.

Von der hinteren Coverseite

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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Verlag
Gabler Verlag
Erscheinungsdatum
2010
Sprache
Deutsch
ISBN 10 
3834915351
ISBN 13 
9783834915351
Einband
Taschenbuch
Anzahl der Seiten
212
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