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...
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| Materialtyp: | Online |
| Språk: | engelska |
| Utgiven: |
Peter Lang International Academic Publishers
2021
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| Ämnen: | |
| Länkar: | 1003030 |
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Inga taggar, Lägg till första taggen!
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| _version_ | 1869529358437187584 |
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| author | Wolf, Sebastian |
| author_browse | Wolf, Sebastian |
| author_facet | Wolf, Sebastian |
| author_sort | Wolf, Sebastian |
| collection | Directory of Open Access Books |
| description | 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. |
| format | Online |
| id | doab-20.500.12854ir-31085 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Peter Lang International Academic Publishers |
| publisherStr | Peter Lang International Academic Publishers |
| record_format | ojs |
| spelling | doab-20.500.12854ir-310852025-07-30T10:22:01Z Management Accountants’ Business Orientation and Involvement in Incentive Compensation Wolf, Sebastian Accountants’ Business Compensation Cross dyadic research design Empirical from Incentive Incentive compensation Involvement Management Management accounting Orientation Results Sectional Survey theory of reasoned action Wolf thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting 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. 2021-02-10T12:58:18Z 2019-01-10 23:55 2020-01-13 15:25:55 2020-04-01T11:35:39Z 2018 book 1003030 OCN: 1083019446 http://library.oapen.org/handle/20.500.12657/26999 9783631751466 https://directory.doabooks.org/handle/20.500.12854/31085 eng Controlling & Business Accounting open access image/jpeg image/jpeg image/jpeg image/jpeg image/jpeg n/a n/a n/a n/a n/a https://library.oapen.org/bitstream/20.500.12657/26999/1/1003030.pdf https://library.oapen.org/bitstream/20.500.12657/26999/1/1003030.pdf https://library.oapen.org/bitstream/20.500.12657/26999/1/1003030.pdf https://library.oapen.org/bitstream/20.500.12657/26999/1/1003030.pdf https://library.oapen.org/bitstream/20.500.12657/26999/1/1003030.pdf Peter Lang International Academic Publishers 10.3726/b13705 10.3726/b13705 44a712f0-ee17-4c08-a667-46effed595e7 9783631751466 193 Bern open access |
| spellingShingle | Accountants’ Business Compensation Cross dyadic research design Empirical from Incentive Incentive compensation Involvement Management Management accounting Orientation Results Sectional Survey theory of reasoned action Wolf thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting Wolf, Sebastian Management Accountants’ Business Orientation and Involvement in Incentive Compensation |
| title | Management Accountants’ Business Orientation and Involvement in Incentive Compensation |
| title_full | Management Accountants’ Business Orientation and Involvement in Incentive Compensation |
| title_fullStr | Management Accountants’ Business Orientation and Involvement in Incentive Compensation |
| title_full_unstemmed | Management Accountants’ Business Orientation and Involvement in Incentive Compensation |
| title_short | Management Accountants’ Business Orientation and Involvement in Incentive Compensation |
| title_sort | management accountants business orientation and involvement in incentive compensation |
| topic | Accountants’ Business Compensation Cross dyadic research design Empirical from Incentive Incentive compensation Involvement Management Management accounting Orientation Results Sectional Survey theory of reasoned action Wolf thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting |
| topic_facet | Accountants’ Business Compensation Cross dyadic research design Empirical from Incentive Incentive compensation Involvement Management Management accounting Orientation Results Sectional Survey theory of reasoned action Wolf thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting |
| url | 1003030 |
| work_keys_str_mv | AT wolfsebastian managementaccountantsbusinessorientationandinvolvementinincentivecompensation |