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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.
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Table of contents (7 chapters)
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