JavaScript is disabled for your browser. Some features of this site may not work without it.
Liebe Nutzerinnen und Nutzer in der Zeit von Montag 22.04. 9:00Uhr bis voraussichtlich Mitwoch 24.04. 9:00Uhr ist JLUpub aufgrund von Wartungsarbeiten nicht erreichbar. Danke für Ihr Verständnis.
Dear users, JLUpub will be unavailable from Monday 22.04. 9:00 a.m. until probably Wednesday 24.04. 9:00 a.m. due to maintenance work. Thank you for your understanding.
Management accountants as business partners : An empirical analysis based on the theory of reasoned action
Business practice and literature frequently advocate more business oriented roles for management accountants. The aim of this study is to examine reasons for management accountants to act as business partners and to analyze corresponding performance effects. More specifically, two research questions are investigated: (i) why do management ... accountants act as business partners, and (ii) are business oriented management accountants beneficial to organizations?To answer these research questions we derive a theoretical model incorporating the ideas of the theory of reasoned action. We employ covariance-based structural equation modeling and dyadic survey data gathered from German management accountants and general managers for our analyses. Empirical evidence suggests that (i) in contrast to attitude, subjective norms have an effect on whether management accountants act in a business oriented way and that (ii) business orientation of management accountants is beneficial toorganizations.
Schriftenreihe
Working paper series controlling & business accounting; 03 / 2010