TY  - GEN
AU  - Wolf,Sebastian
TI  - Management Accountants’ Business Orientation and Involvement in Incentive Compensation : Empirical Results from a Cross-Sectional Survey
SN  - b13705
PY  - 2018///
CY  - Bern
PB  - Peter Lang International Academic Publishing Group
KW  - Accounting
KW  - bicssc
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
N1  - Open Access
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
UR  - https://library.oapen.org/bitstream/20.500.12657/26999/1/1003030.pdf
UR  - https://library.oapen.org/bitstream/20.500.12657/26999/1/1003030.pdf
UR  - https://library.oapen.org/bitstream/20.500.12657/26999/1/1003030.pdf
UR  - https://directory.doabooks.org/handle/20.500.12854/31085
ER  -