| 书目名称 | Management Accounting Practice and Strategic Behavior |
| 副标题 | On the Dysfunctional |
| 编辑 | Oliver Gediehn |
| 视频video | |
| 丛书名称 | Research in Management Accounting & Control |
| 图书封面 |  |
| 描述 | 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. |
| 出版日期 | Book 2010 |
| 关键词 | Budget; Management; Manager; RAPM; accounting system; kurzfristig Wachstum; langfristiges Wachstum |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-8349-8606-1 |
| isbn_softcover | 978-3-8349-1535-1 |
| isbn_ebook | 978-3-8349-8606-1 |
| copyright | Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2010 |
发表于 2025-3-21 19:12:18
