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Management Accountants’ Business Orientation and Involvement in Incentive Compensation

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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Informasi Detail
Judul Seri
Controlling & Business Accounting, 6
No. Panggil
-
Penerbit
berrn : Peter Lang International Academic Publishers.,
Deskripsi Fisik
ebook
Bahasa
English
ISBN/ISSN
9783631751466
Klasifikasi
NONE
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Accounting
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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