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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

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Part of the book series: Research in Management Accounting & Control (RMA)

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eBook USD 59.99
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  • ISBN: 978-3-8349-8606-1
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Softcover Book USD 69.99
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Table of contents (7 chapters)

  1. Front Matter

    Pages I-XV
  2. Introduction

    • Oliver Gediehn
    Pages 1-5
  3. Research Design

    • Oliver Gediehn
    Pages 69-74
  4. Field Interviews

    • Oliver Gediehn
    Pages 75-111
  5. Questionnaire Survey

    • Oliver Gediehn
    Pages 113-137
  6. Discussion and Outlook

    • 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.

Keywords

  • Budget
  • Management
  • Manager
  • RAPM
  • accounting system
  • kurzfristig Wachstum
  • langfristiges Wachstum

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: 978-3-8349-1535-1

  • eBook ISBN: 978-3-8349-8606-1

  • Edition Number: 1

  • Number of Pages: XV, 195

  • Number of Illustrations: 18 b/w illustrations

  • Topics: Business Strategy and Leadership, Management

Buying options

eBook USD 59.99
Price excludes VAT (USA)
  • ISBN: 978-3-8349-8606-1
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book USD 69.99
Price excludes VAT (USA)