Dr. Oliver Gediehn completed his doctoral thesis at the Chair of Management Accounting and Control at the European Business School, Oestrich-Winkel. He works as a consultant in Berlin.

Structuration Theory and Management Accounting Research.- Management Accounting and Managerial Long-Term Orientation.- Research Design.- Field Interviews.- Questionnaire Survey.- Discussion and Outlook.

Oliver Gediehn examines the determinants of managerial long-term (growth) orientation. Quantitative evidence casts serious doubts on the existence of a dysfunctional effect between the emphasis on short-term goals and myopic management behavior.