Management Accounting Practice and Strategic Behavior On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation
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Research in Management Accounting & Control
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Sprache:Deutsch
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Erscheinungsdatum
10.03.2010
Verlag
GablerSeitenzahl
195 (Printausgabe)
Dateigröße
1162 KB
Sprache
Deutsch
EAN
9783834986061
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.