{"product_id":"management-accounting-practice-and-strategic-behavior-von-oliver-gediehn","title":"Management Accounting Practice and Strategic Behavior","description":"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.\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783834915351\"\u003e\u003ch3\u003eOn the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783834915351","offer_id":49593219744069,"sku":"9783834915351","price":59.99,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/ccf9ed1f-781a-489f-857f-02f33f50f1f4.jpg?v=1759392968","url":"https:\/\/shop.autorenwelt.de\/en\/products\/management-accounting-practice-and-strategic-behavior-von-oliver-gediehn","provider":"Autorenwelt Shop","version":"1.0","type":"link"}