Management accounting practice and strategic behavior : on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation
著者
書誌事項
Management accounting practice and strategic behavior : on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation
（Gabler research, . Research in management accounting & control）
Gabler, 2010
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注記
"Dissertation European Business School Oestrich Winkel, 2008"--T.p. verso
Includes bibliographical references (p. [171]-195)
内容説明・目次
内容説明
Oliver Gediehn examines the 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 goals and myopic management behavior.
目次
Structuration Theory and Management Accounting Research.- Management Accounting and Managerial Long-Term Orientation.- Research Design.- Field Interviews.- Questionnaire Survey.- Discussion and Outlook.
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