作者: David Marginson , Laurie McAulay
DOI: 10.1002/SMJ.657
关键词:
摘要: The debate on short-termism has focused the economic factors of capital markets and performance measurement systems. Laverty (1996) advocated inclusion individual organizational dimensions to extend debate. We reorient Laverty's extended by drawing upon a broad management accounting literature thereby develop testable theoretical explanations short-termism. resulting hypotheses are tested in telecommunications company. Our findings provide support for argument that important determinants