Management Accounting Practice and Strategic Behavior / Research in Management Accounting & Control (PDF)
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...
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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.
Autoren-Porträt von Oliver Gediehn
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.
Bibliographische Angaben
- Autor: Oliver Gediehn
- 2010, 2010, 195 Seiten, Deutsch
- Verlag: Gabler, Betriebswirt.-Vlg
- ISBN-10: 3834986062
- ISBN-13: 9783834986061
- Erscheinungsdatum: 10.03.2010
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