Management Accountants' Business Orientation and Involvement in Incentive Compensation Empirical Results from a Cross-Sectional Survey
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...
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| Main Author: | |
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| Format: | Electronic Book Chapter |
| Language: | English |
| Published: |
Bern
Peter Lang International Academic Publishers
2018
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| Series: | Controlling & Business Accounting
6 |
| Subjects: | |
| Online Access: | OAPEN Library: download the publication OAPEN Library: description of the publication |
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| Summary: | 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. |
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| Physical Description: | 1 electronic resource (193 p.) |
| ISBN: | b13705 9783631751466 |
| Access: | Open Access |