Most of the criticism of traditional management accounting and control concerns its short-term orientation.
The Netherlands, in contrast with many Western nations, is classified as a country with a strong long-term orientation. Values like thrift (saving), perseverance, respect for tradition and fulfilling social obligations are important in such states.
Most car dealerships, however, have a short-term orientation. The ambition of the managing director of Van den Udenhout (VdU), a large Dutch car dealer, to lengthen the time span of his managers was the reasoning behind this CIMA research project.
The Dutch cultural setting, in combination with VdU’s managing director’s ambition, provided an excellent environment in which to explore how new concepts that imply a more long-term approach to management accounting can help to lengthen the time span of managers.
