Abstract
A considerable amount of research found in literature on general management and management accounting has been directed at the interplay of management accounting and strategic management behavior. At the core of the discussion is the balancing of predictable goal achievement and the encouragement of managerial long-term orientation which Simons (1995) deems “the essence of management control” (p. 91). While traditional management accounting practices such as budgeting are generally associated with predictable short-term goal achievement, their impact on long-term orientation is considered to be at least problematic if not even clearly dysfunctional. The dysfunctionality refers to potential negative organizational and behavioral effects of traditional management accounting practices as it relates to an excessive short-term bias of managers resulting in myopic action and decision-making. One aspect of particular interest is the allegedly dysfunctional impact of accountingbased performance measurement practices on managers' orientation towards long-term issues.
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© 2010 Gabler | GWV Fachverlage GmbH
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Gediehn, O. (2010). Management Accounting and Managerial Long-Term Orientation. In: Management Accounting Practice and Strategic Behavior. Gabler. https://doi.org/10.1007/978-3-8349-8606-1_3
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DOI: https://doi.org/10.1007/978-3-8349-8606-1_3
Publisher Name: Gabler
Print ISBN: 978-3-8349-1535-1
Online ISBN: 978-3-8349-8606-1
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