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Management Accountants’ Business Orientation and Involvement in Incentive Compensation

Empirical Results from a Cross-Sectional Survey

by Sebastian Wolf (Author)
©2011 Thesis XXII, 171 Pages
Open Access
  • eBook

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.

Details

Pages
XXII, 171
Year
2011
ISBN (PDF)
9783631751466
ISBN (Hardcover)
9783631606872
DOI
10.3726/b13705
Open Access
CC-BY
Language
English
Publication date
2018 (October)
Keywords
dyadic research design Management accounting theory of reasoned action Incentive compensation
Published
Frankfurt am Main, Berlin, Bern, Bruxelles, New York, Oxford, Wien, 2011. XXII, 171 pp., num. fig. and tables

Biographical notes

Sebastian Wolf (Author)

Sebastian 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.

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Title: Management Accountants’ Business Orientation and Involvement in Incentive Compensation