Management Accounting Practice and Strategic Behavior: On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation
ISBN/ASIN: 9783834915351,9783834986061 | 2010 | German | pdf | 195/203 pages | 0.82 Mb
Publisher: Gabler Verlag | Author: Oliver Gediehn (auth.) | Edition: 1
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.