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The Application of the Controllability Principle and Managers’ ResponsesThe Application of the Controllability Principle and Managers’ Responses
The Application of the Controllability Principle and Managers’ Responses
Autor: Fischer, Franz Michael

The Application of the Controllability Principle and Managers’ Responses

A Role Theory Perspective

Aus der Reihe: Research in Management Accounting & Control

2010. XX, 318 pp. with 24 Fig. and 36 Tab. Soft cover
ISBN: 978-3-8349-2267-0

49,95 €
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Das Buch
In recent works on the design of management control systems, interest in the controllability principle has seen a revival. Franz Michael Fischer investigates the effects of the principle’s application on managers’ responses. The author further explores the impact of several important contextual factors on the basic relationships and, thus, develops moderated mediation models. The results are based on interview data gathered from 12 managers and survey data from 432 managers which confirm most of the hypotheses. The data analysis reveals that the application of the controllability principle has a significant effect on role stress and role orientation which, in turn, are related to managerial performance and affective constructs.
Aus dem Inhalt
Literature Review on the Controllability Principle; Introduction to Role Theory; Development of the Causal Models and the Research Design; Empirical Results; Discussion and Conclusion
Zielgruppe
Researchers, students, and practitioners in the fields of management, management accounting, and control.
Autor | Herausgeber
Dr. Franz Michael Fischer completed his doctoral thesis at the Chair of Management Accounting and Control at the European Business School, Oestrich-Winkel. He works in the finance and accounting department of a large car manufacturer in Munich.
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