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

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dc.contributor.author Wolf, Sebastian
dc.date.accessioned 2023-06-30T09:20:29Z
dc.date.available 2023-06-30T09:20:29Z
dc.date.issued 2018
dc.description Source: 10.3726/b13705, License: CC BY, Publisher: Peter Lang International Academic Publishing Group
dc.description.abstract 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.
dc.identifier.uri http://repository.vlu.edu.vn:443/handle/123456789/6079
dc.language.iso en
dc.subject Accountants’
dc.subject Business
dc.subject Compensation
dc.subject Cross
dc.subject dyadic research design
dc.subject Empirical
dc.subject from
dc.subject Incentive
dc.subject Incentive compensation
dc.subject Involvement
dc.subject Management
dc.subject Management accounting
dc.subject Orientation
dc.subject Results
dc.subject Sectional
dc.subject Survey
dc.subject theory of reasoned action
dc.subject Wolf
dc.title Management Accountants’ Business Orientation and Involvement in Incentive Compensation
dc.type Resource Types::text::book
dspace.entity.type Publication
oairecerif.author.affiliation #PLACEHOLDER_PARENT_METADATA_VALUE#
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Open Access Books - Economics, Business and Management - 2018