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Management Accountants’ Business Orientation and Involvement in Incentive Compensation

By: Material type: TextTextSeries: Controlling & Business Accounting ; 6Publisher: Bern Peter Lang International Academic Publishers 2018Description: 1 online resource (193 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
Other title:
  • Empirical Results from a Cross-Sectional Survey
Subject(s): Online resources: 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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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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