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Management Accountants’ Business Orientation and Involvement in Incentive Compensation: Empirical Results from a Cross-Sectional Survey

ISBN: 9783631751466 ;ISBN: 363175146X ;DOI: 10.3726/b13705 ;OCLC: OCN: 1083019446 ;OCLC: 1083019446

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Title:
Management Accountants’ Business Orientation and Involvement in Incentive Compensation: Empirical Results from a Cross-Sectional Survey
Author: Wolf, Sebastian
Subjects: Accountants ; Accounting ; Book Industry Communication ; 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
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.
Related Titles: Controlling & Business Accounting
Publisher: Bern: Peter Lang International Academic Publishing Group
Creation Date: 2018
Format: 193
Language: English
Identifier: ISBN: 9783631751466
ISBN: 363175146X
DOI: 10.3726/b13705
OCLC: OCN: 1083019446
OCLC: 1083019446
Source: OAPEN
DOAB: Directory of Open Access Books

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Management Accountants’ Business Orientation and Involvement in Incentive Compensation: Empirical Results from a Cross-Sectional Survey

ISBN: 9783631751466 ;ISBN: 363175146X ;DOI: 10.3726/b13705 ;OCLC: OCN: 1083019446 ;OCLC: 1083019446

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