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

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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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Wolf, Sebastian (Autor)
Formato: Tesis Electrónico eBook
Idioma:Inglés
Publicado: Frankfurt a.M. Peter Lang GmbH, Internationaler Verlag der Wissenschaften [2018], ©2011.
Edición:1st, New ed.
Colección:Free online access: JSTOR.
Temas:
Managerial accounting.
Wage payment systems.
Accountants.
Comptabilité de gestion.
Systèmes de paiement des salaires.
Comptables.
accountants.
Accountants
Managerial accounting
Wage payment systems
Academic Dissertation
dissertations.
Academic theses
Academic theses.
Thèses et écrits académiques.
Acceso en línea:Texto completo
Descripción
Sumario: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.
Descripción Física:1 online resource.
ISBN:9783631751466
363175146X

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