Management accounting practice and strategic behavior

On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation

Autori

• Oliver Gediehn

Parametri

• 195 pagine
• 7 ore di lettura

• Libri di testo
• Libri di testo universitari

Maggiori informazioni sul libro

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.

Lingua: Inglese

Pubblicato: 2010