Management Accounting Practice and Strategic Behavior: On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth ... (Research in Management Accounting & Control) - Softcover

Gediehn, Oliver

 
9783834915351: Management Accounting Practice and Strategic Behavior: On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth ... (Research in Management Accounting & Control)

Inhaltsangabe

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.

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Über die Autorin bzw. den Autor

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.

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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.

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