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- DescriptionChanging 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 rms 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.
- Author BiographySebastian Wolf studied Business Administration at the University of Giessen (Germany) and Karlstad University (Sweden). He worked as a management consultant before conducting the underlying research of this book.
- Author(s)Sebastian I. Wolf
- PublisherPeter Lang GmbH
- Date of Publication15/03/2011
- SubjectFinance & Accounting
- Series TitleControlling & Business Accounting
- Series Part/Volume Number6
- Place of PublicationFrankfurt am Main
- Country of PublicationGermany
- First Published2011
- ImprintPeter Lang GmbH
- Content Note99, fig. and tables
- Weight350 g
- Width148 mm
- Height210 mm
- Edition Statement1st New edition
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