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The Application of the Controllability Principle and Managers' Responses: A Role Theory Perspective - Research in Management Accounting and Control Franz Michael Fischer 2010 edition
The Application of the Controllability Principle and Managers' Responses: A Role Theory Perspective - Research in Management Accounting and Control
Franz Michael Fischer
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
| Medios de comunicación | Libros Paperback Book (Libro con tapa blanda y lomo encolado) |
| Publicado | 28 de julio de 2010 |
| ISBN13 | 9783834922670 |
| Editores | Springer Fachmedien Wiesbaden |
| Páginas | 318 |
| Dimensiones | 148 × 210 × 18 mm · 408 g |
| Lengua | Inglés |