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