The Application of the Controllability Principle and Managers' Responses: A Role Theory Perspective - Research in Management Accounting and Control - Franz Michael Fischer - Books - Springer Fachmedien Wiesbaden - 9783834922670 - July 28, 2010
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Franz Michael Fischer
The Application of the Controllability Principle and Managers' Responses: A Role Theory Perspective - Research in Management Accounting and Control 2010 edition

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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.

318 pages, 24 black & white illustrations, 36 black & white tables, biography

Media Books     Paperback Book   (Book with soft cover and glued back)
Released July 28, 2010
ISBN13 9783834922670
Publishers Springer Fachmedien Wiesbaden
Pages 318
Dimensions 148 × 210 × 18 mm   ·   408 g
Language English  

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