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The Application of the Controllability Principle and Managers' Responses (Research in Management Accounting & Control): A Role Theory Perspective - Softcover

Fischer, Franz Michael

 
9783834922670: The Application of the Controllability Principle and Managers' Responses (Research in Management Accounting & Control): A Role Theory Perspective
Softcover
ISBN 10: 3834922676 ISBN 13: 9783834922670
Verlag: Gabler, 2010

Inhaltsangabe

The 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.

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Über die Autorin bzw. den Autor

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.

Von der hinteren Coverseite

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.

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Verlag
Gabler
Erscheinungsdatum
2010
Sprache
Englisch
ISBN 10 
3834922676
ISBN 13 
9783834922670
Einband
Taschenbuch
Anzahl der Seiten
340
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