TY  - BOOK
AU  - Wolf, Sebastian
AB  - 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.
DO  - 10.3726/b13705
ID  - OAPEN ID: 1003030
ID  - OAPEN ID: OCN: 1083019446
KW  - Accountants’
KW  - Business
KW  - Compensation
KW  - Cross
KW  - dyadic research design
KW  - Empirical
KW  - from
KW  - Incentive
KW  - Incentive compensation
KW  - Involvement
KW  - Management
KW  - Management accounting
KW  - Orientation
KW  - Results
KW  - Sectional
KW  - Survey
KW  - theory of reasoned action
KW  - Wolf
L1  - https://library.oapen.org/bitstream/id/63444d36-c419-4d37-a442-ac0118e3d744/1003030.pdf
LA  - English
LK  - http://library.oapen.org/handle/20.500.12657/26999
PB  - Peter Lang International Academic Publishers
PP  - Bern
PY  - 2018
SN  - 9783631751466
TI  - Management Accountants’ Business Orientation and Involvement in Incentive Compensation : Empirical Results from a Cross-Sectional Survey
ER  - 
