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Opis

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 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.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.

Szczegóły książki

• Pełny tytuł: Management Accounting Practice and Strategic Behavior
• Podtytuł: On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation
• Autor: Oliver Gediehn
• Język: Niemiecki
• Oprawa: Miękka
• Liczba stron: 195
• EAN: 9783834915351
• ISBN: 3834915351
• ID: 01783073
• Wydawca: Springer Fachmedien Wiesbaden
• Waga: 259 g
• Wymiary: 210 × 148 × 11 mm
• Data wydania: 24. February 2010

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