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

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: 978-3-8349-1535-1Published: 24 February 2010
eBook ISBN: 978-3-8349-8606-1Published: 10 March 2010
Edition Number: 1
Number of Pages: XV, 195
Number of Illustrations: 18 b/w illustrations
Topics: Business Strategy/Leadership, Management

Publish with us

Policies and ethics

Authors:

Sections

Buy it now

Buying options

Other ways to access

Table of contents (7 chapters)

Front Matter

Introduction

Structuration Theory and Management Accounting Research

Management Accounting and Managerial Long-Term Orientation

Research Design

Field Interviews

Questionnaire Survey

Discussion and Outlook

Back Matter

About this book