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Keywords: Time orientation
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Journal Articles
Time rationalities: Complementing “the orientation from the present” and the focus on “short” and “long terms” in performance measurement
Available to Purchase
Accounting, Auditing & Accountability Journal (2019) 32 (2): 456–482.
Published: 20 March 2019
...Terhi Chakhovich Purpose The temporality of performance measurement systems has been claimed to affect actors’ time orientation, such as that of listed company managers. The purpose of this paper is to explore this view. Design/methodology/approach The study uses constructivist data gathered...
Journal Articles
Perceptions of share price: long‐term or short‐term oriented?
Available to Purchase
Accounting, Auditing & Accountability Journal (2012) 26 (1): 133–155.
Published: 28 December 2012
.... Research limitations/implications By showing the long and short time orientations of share price, the paper provides grounds for a subsequent analysis of the origins of these orientations within the minds of actors. Practical implications The study provides guidance on avoiding myopia when using share...
