Titlebook: Management Accounting Practice and Strategic Behavior; On the Dysfunctional Oliver Gediehn Book 2010 Gabler Verlag | Springer Fachmedien Wi

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Introduction,mpt to achieve a favorable long-term sales growth trajectory complements the continuous strive for profitability and operational excellence – and creates a latent conflict between short-term efforts for profitability and long-term concerns for growth.

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Book 2010en 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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Discussion and Outlook,formed by Structuration Theory, in management accounting (Section G1.3). The last section positions the study findings in the broader research field dealing with the relationship and interplay of management accounting and strategic behavior (Section G1.4).

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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.978-3-8349-1535-1978-3-8349-8606-1

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