TY  - BOOK
AU  - Sebastian Wolf
PY  - 2018
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 9783631751466
TI  - Management Accountants’ Business Orientation and Involvement in Incentive Compensation
T2  - Empirical Results from a Cross-Sectional Survey
DO  - 10.3726/b13705
UR  - https://www.peterlang.com/document/1068280
N2  - 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.
KW  - Management accounting, Incentive compensation, dyadic research design, theory of reasoned action
LA  - English
ER  -