Management Accountants' Business Orientation and Involvement in Incentive Compensation Empirical Results from a Cross-Sectional Survey

• Tác giả chính: Wolf, Sebastian (auth)
• Định dạng: Điện tử Chương của sách
• Ngôn ngữ: Tiếng Anh
• Được phát hành: Bern Peter Lang International Academic Publishing Group 2018
• Loạt: Controlling & Business Accounting
• Những chủ đề: Accounting; Accountants'; Business; Compensation; Cross; dyadic research design; Empirical; from; Incentive; Incentive compensation; Involvement; Management; Management accounting; Orientation; Results; Sectional; Survey; theory of reasoned action; Wolf
• Truy cập trực tuyến: DOAB: download the publication; DOAB: description of the publication

Tóm tắt

Changing roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of management accountants' business orientation and extended tasks. Based on data collected from the top 1,500 companies in Germany, results reveal that especially subjective norms have a strong impact on the practice of management accountants acting business-oriented. Furthermore, the results reinforce the frequently postulated positive effect of management accountants' business orientation. The analyses also show positive associations between the involvement of management accountants in incentive compensation, the effort effects of incentive schemes, and firm performance.

Mô tả vật lý

1 electronic resource (193 p.)

số ISBN

b13705
9783631751466

Truy cập

Open Access