Click Here to Download: https://ouo.io/wtzhWj Management Accounting Practice and Strategic Behavior On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation By: Oliver Gediehn Publisher: Gabler Verlag Print ISBN: 9783834915351, 3834915351 eText ISBN: 9783834986061, 3834986062 Copyright year: 2010 Format: PDF Available from $ 59.99 USD SKU 9783834986061 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.
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