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oapen-20.500.12657-269992022-04-26T12:35:37Z Management Accountants’ Business Orientation and Involvement in Incentive Compensation Wolf, Sebastian Accountants’ Business Compensation Cross dyadic research design Empirical from Incentive Incentive compensation Involvement Management Management accounting Orientation Results Sectional Survey theory of reasoned action Wolf bic Book Industry Communication::K Economics, finance, business & management::KF Finance & accounting::KFC Accounting 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. 2019-01-10 23:55 2020-01-13 15:25:55 2020-04-01T11:35:39Z 2020-04-01T11:35:39Z 2018 book 1003030 OCN: 1083019446 9783631751466 http://library.oapen.org/handle/20.500.12657/26999 eng Controlling & Business Accounting application/pdf n/a 1003030.pdf Peter Lang International Academic Publishers 10.3726/b13705 10.3726/b13705 e927e604-2954-4bf6-826b-d5ecb47c6555 9783631751466 6 193 Bern open access
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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.
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