Management Accounting Practice and Strategic Behavior
On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation
Oliver Gediehn, Prof. Dr. Utz Schäffer
Oliver Gediehn examines the determinants of managerial long-term (growth) orientation. Quantitative evidence casts serious doubts on the existence of a dysfunctional effect between the emphasis on short-term goals and myopic management behavior.