| Description |
1 online resource (xx, 318 pages) : illustrations |
| Series |
Gabler research |
|
Gabler Edition Wissenschaft. Research in management accounting & control |
|
Gabler research.
|
|
Gabler Edition Wissenschaft. Research in management accounting & control.
|
| Contents |
A. Introduction -- B. Literature review on the controllability principle -- C. Introduction to role theory -- D. Development of the causal models -- E. Development of the research design -- F. Empirical results -- G. Discussion -- H. Conclusion |
| Summary |
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 |
| Notes |
Europ. Business School, Diss., 2009--Oestrich-Winkel |
| Bibliography |
Includes bibliographical references |
| Notes |
Print version record |
| Subject |
Managerial accounting.
|
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Affaires.
|
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Science économique.
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Economie de l'entreprise.
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Managerial accounting
|
| Genre/Form |
dissertations.
|
|
Academic theses
|
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Academic theses.
|
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Thèses et écrits académiques.
|
| Form |
Electronic book
|
| ISBN |
9783834960306 |
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3834960306 |
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