03250oam 2200697 c 450 991029704180332120240525094506.03-631-75146-X10.3726/b13705(CKB)4100000007276978(OAPEN)1003030(oapen)https://directory.doabooks.org/handle/20.500.12854/31085(PH02)9783631751466(EXLCZ)99410000000727697820240525h20182011 uy 0engurnnunnnannuutxtrdacontentcrdamediacrrdacarrierManagement Accountants' Business Orientation and Involvement in Incentive CompensationEmpirical Results from a Cross-Sectional SurveyBarbara E. Weißenberger, Sebastian Wolf1st, New ed.Frankfurt a.MPH0220182018, c20111 online resource (193 p.), EPDFControlling & Business Accounting6Peter Lang GmbH, Internationaler Verlag der Wissenschaften3-631-60687-7 Contents: Management Accountants - Business Partner - Business Orientation of Management Accountants - Involvement of Management Accountants in Incentive Compensation - Theory of Reasoned Action - Empirical Study - Dyadic Research Design - Partial Least Squares - Sub-Group Analyses.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.Controlling & Business Accounting vol. 6Management Accountants’ Business Orientation and Involvement in Incentive CompensationAccountingbicsscAccountants’BusinessCompensationCrossdyadic research designEmpiricalfromIncentiveIncentive compensationInvolvementManagementManagement accountingOrientationResultsSectionalSurveytheory of reasoned actionWolfAccountingWolf Sebastianaut881977Weißenberger Barbara EedtWolf SebastianautPH02PH02BOOK9910297041803321Management Accountants' Business Orientation and Involvement in Incentive Compensation4175188UNINA