The application of the controllability principle and managers' responses [electronic resource] : a role theory perspective / Franz Michael Fischer ; with a foreword by Utz Schäffer.
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 conte...
Saved in:
| Online Access: |
Full Text (via Springer) |
|---|---|
| Main Author: | |
| Format: | Thesis Electronic eBook |
| Language: | English |
| Published: |
Wiesbaden :
Gabler,
©2010.
|
| Series: | Gabler research.
Gabler Edition Wissenschaft. Research in management accounting & control. |
| Subjects: |
| 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. |
|---|---|
| Physical Description: | 1 online resource (xx, 318 pages) : illustrations. |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9783834960306 3834960306 |
| Source of Description, Etc. Note: | Source of description: Print version record. |