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© 2010

Management Accounting Practice and Strategic Behavior

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

  • Authors
Book

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

Introduction

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.

Keywords

Budget Management Manager RAPM accounting system kurzfristig Wachstum langfristiges Wachstum

About the authors

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
  • DOI https://doi.org/10.1007/978-3-8349-8606-1
  • Copyright Information Gabler Verlag | GWV Fachverlage GmbH, Wiesbaden 2010
  • Publisher Name Gabler
  • eBook Packages Business and Economics (German Language)
  • Softcover ISBN 978-3-8349-1535-1
  • eBook ISBN 978-3-8349-8606-1
  • Edition Number 1
  • Number of Pages XV, 195
  • Number of Illustrations 18 b/w illustrations, 0 illustrations in colour
  • Topics Business Strategy/Leadership
    Management
  • Buy this book on publisher's site
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