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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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  • © 2010

Overview

Authors:
  1. Oliver Gediehn
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Part of the book series: Research in Management Accounting & Control (RMA)

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Table of contents (7 chapters)

  1. Front Matter

    Pages I-XV
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  2. Introduction

    • Oliver Gediehn
    Pages 1-5

  3. Structuration Theory and Management Accounting Research

    • Oliver Gediehn
    Pages 7-41

  4. Management Accounting and Managerial Long-Term Orientation

    • Oliver Gediehn
    Pages 43-68

  5. Research Design

    • Oliver Gediehn
    Pages 69-74

  6. Field Interviews

    • Oliver Gediehn
    Pages 75-111

  7. Questionnaire Survey

    • Oliver Gediehn
    Pages 113-137

  8. Discussion and Outlook

    • Oliver Gediehn
    Pages 139-159

  9. Back Matter

    Pages 161-195
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Keywords

About this book

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.

About the author

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.

Bibliographic Information

  • Book Title: Management Accounting Practice and Strategic Behavior

  • Book Subtitle: On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation

  • Authors: Oliver Gediehn

  • Series Title: Research in Management Accounting & Control

  • DOI: https://doi.org/10.1007/978-3-8349-8606-1

  • Publisher: Gabler Verlag Wiesbaden

  • eBook Packages: Business and Economics (German Language)

  • Copyright Information: Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2010

  • Softcover ISBN: 978-3-8349-1535-1Published: 24 February 2010

  • eBook ISBN: 978-3-8349-8606-1Published: 10 March 2010

  • Edition Number: 1

  • Number of Pages: XV, 195

  • Number of Illustrations: 18 b/w illustrations

  • Topics: Business Strategy/Leadership, Management

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