Management Accounting Practice and Strategic Behavior

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

  • Authors
  • Oliver¬†Gediehn

Table of contents

  1. Front Matter
    Pages I-XV
  2. Oliver Gediehn
    Pages 1-5
  3. Oliver Gediehn
    Pages 69-74
  4. Oliver Gediehn
    Pages 75-111
  5. Oliver Gediehn
    Pages 113-137
  6. Oliver Gediehn
    Pages 139-159
  7. Back Matter
    Pages 161-195

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.


Budget Management Manager RAPM accounting system kurzfristig Wachstum langfristiges Wachstum

Bibliographic information

  • DOI
  • Copyright Information Gabler Verlag | GWV Fachverlage GmbH, Wiesbaden 2010
  • Publisher Name Gabler
  • eBook Packages Business and Economics (German Language)
  • Print ISBN 978-3-8349-1535-1
  • Online ISBN 978-3-8349-8606-1
  • About this book
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