Feedback

X
Management Accountants' Business Orientation and Involvement in Incentive Compensation

Management Accountants' Business Orientation and Involvement in Incentive Compensation

en

0 Ungluers have Faved this Work
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.

This book is included in DOAB.

Why read this book? Have your say.

You must be logged in to comment.

Rights Information

Are you the author or publisher of this work? If so, you can claim it as yours by registering as an Unglue.it rights holder.

Downloads

This work has been downloaded 198 times via unglue.it ebook links.
  1. 103 - pdf (CC BY) at OAPEN Library.

Keywords

  • Accountants’
  • Accounting
  • Business
  • Compensation
  • Cross
  • dyadic research design
  • Economics, finance, business & management
  • Empirical
  • Finance & accounting
  • from
  • Incentive
  • Incentive compensation
  • Involvement
  • Management
  • Management accounting
  • Orientation
  • Results
  • Sectional
  • survey
  • theory of reasoned action
  • Wolf

Links

DOI: 10.3726/b13705

Editions

edition cover

Share

Copy/paste this into your site: