By Oliver Gediehn, Prof. Dr. Utz Schäffer
Oliver Gediehn examines the determinants of managerial long term (growth) orientation. Quantitative facts casts severe doubts at the lifestyles of a dysfunctional impact among the emphasis on non permanent pursuits and myopic administration habit.
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Extra info for Management Accounting Practice and Strategic Behavior: On the Dysfunctional Effect of RAPM on Long-Term Growth Orientation
Example text
17. Granlund (2003) Empirical Analyzes the stability and change of management accounting systems after a "merger of equals" drawing on ST and goal ambiguity. 18. Scheytt/Soin/Metz (2003) Empirical Explores differences in the notion of control across four European countries applying ST. ) Type 19. Dillard/Rigsby/Goodman (2004) Conceptual Incorporates ST, institutional theory, and the work of Max Weber to develop a framework describing the institutionalization process and its socio-political context.
Empirical Explores elements impacting the accounting environment in the UK food and agriculture industry drawing on aspects of domination in ST. 20. Seal/Berry/Cullen (2004) 21. Conrad (2005) 22. Jack (2005) 23. Uddin/Tsamenyi (2005) 24. Englund/Gerdin (2007) 25. Gurd (2007) 26. Jack (2007) Details Table 1: Studies Informed by Structuration Theory Figure 3 portrays the distribution of studies over time indicating the adoption and diffusion of Structuration Theory in the field of management accounting.
9. 166 Ibid. Part B Structuration Theory in Management Accounting Research 29 done"167. The routines – also referred to as habits – represent repeated, programmatic, rule-based behavior that relies on tacit knowledge of the actor. 170 This is also in line with the recent conceptualization of "management accounting as practice" by Ahrens/Chapman (2007b). 4). Besides the rejection of (objective) management accounting systems as research objects, the definition also implies that the study of individual acts of management accounting practice is insufficient if it does not relate to institutionalized practices and the structuring properties of the 'relevant context'.