Management Accountants’ Business Orientation and Involvement in Incentive Compensation : Empirical Results from a Cross-Sectional Survey
New
Book Details
Format
Hardback or Cased Book
Book Series
Controlling & Business Accounting
ISBN-10
3631606877
ISBN-13
9783631606872
Edition
New
Publisher
Peter Lang AG
Imprint
Peter Lang AG
Country of Manufacture
DE
Country of Publication
GB
Publication Date
Mar 15th, 2011
Print length
171 Pages
Weight
354 grams
Dimensions
15.60 x 21.70 x 1.60 cms
Product Classification:
Accounting
Ksh 8,750.00
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Changing roles of management accountants have been intensively discussed in business practice and academic research. This title gains an understanding of management accountants' business orientation and extended tasks.
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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