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035   $a(oapen)https://directory.doabooks.org/handle/20.500.12854/31085
035   $a(PH02)9783631751466
035   $a(MiAaPQ)EBC31850497
035   $a(Au-PeEL)EBL31850497
035   $a(ScCtBLL)8548f99a-9014-4f84-9ac0-dc59ee8dd391
035   $a(OCoLC)1163856119
035   $a(Perlego)2341002
035   $a(oapen)doab31085
035   $a(EXLCZ)994100000007276978
100   $a20240525h20182011  uy         0
101 0 $aeng
135   $aurnnunnnannuu
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 00$aManagement Accountants' Business Orientation and Involvement in Incentive Compensation$eEmpirical Results from a Cross-Sectional Survey$fBarbara E. Weißenberger, Sebastian Wolf
205   $a1st, New ed.
210   $aFrankfurt a.M$cPH02$d2018
210   $d2018, c2011
215   $a1 online resource (193 p.)$c, EPDF
225 0 $aControlling & Business Accounting$v6
300   $aPeter Lang GmbH, Internationaler Verlag der Wissenschaften
311 08$a9783631606872 
311 08$a3631606877 
327   $aContents: 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.
330   $aChanging roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of management accountants' business orientation and extended tasks. Based on data collected from the top 1,500 companies in Germany, results reveal that especially subjective norms have a strong impact on the practice of management accountants acting business-oriented. Furthermore, the results reinforce the frequently postulated positive effect of management accountants' business orientation. The analyses also show positive associations between the involvement of management accountants in incentive compensation, the effort effects of incentive schemes, and firm performance.
410  0$aControlling and Business Accounting Series
517   $aControlling & Business Accounting vol. 6
517   $aManagement Accountants? Business Orientation and Involvement in Incentive Compensation
606   $aAccounting$2bicssc
610   $aAccountants?
610   $aBusiness
610   $aCompensation
610   $aCross
610   $adyadic research design
610   $aEmpirical
610   $afrom
610   $aIncentive
610   $aIncentive compensation
610   $aInvolvement
610   $aManagement
610   $aManagement accounting
610   $aOrientation
610   $aResults
610   $aSectional
610   $aSurvey
610   $atheory of reasoned action
610   $aWolf
615  7$aAccounting
700   $aWolf$b Sebastian$4aut$0881977
702   $aWeißenberger$b Barbara E$4edt
702   $aWolf$b Sebastian$4aut
801  0$bPH02
801  1$bPH02
906   $aBOOK
912   $a9910297041803321
996   $aManagement Accountants' Business Orientation and Involvement in Incentive Compensation$94175188
997   $aUNINA