Management Accountants’ Business Orientation and Involvement in Incentive Compensation
Empirical Results from a Cross-Sectional Survey
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.
Keywords
Accountants’; Business; Compensation; Cross; dyadic research design; Empirical; from; Incentive; Incentive compensation; Involvement; Management; Management accounting; Orientation; Results; Sectional; Survey; theory of reasoned action; WolfDOI
10.3726/b13705ISBN
9783631751466OCN
1083019446Publisher website
https://www.peterlang.com/Publication date and place
Bern, 2018Series
Controlling & Business Accounting, 6Classification
Accounting