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The Application of the Controllability Principle and Managers’ Responses : A Role Theory Perspective / by Franz Michael Fischer
Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: SpringerLink BücherPublisher: Wiesbaden : Gabler Verlag / GWV Fachverlage GmbH, Wiesbaden, 2010Description: Online-Ressource (XX, 318p. 24 illus, digital)ISBN:- 9783834960306
- 657
- 658.4092 23
- 657.42
- HF5601-5688 HF5667-5668.252
- HD28-70
- QA402.3
Contents:
Summary: Literature Review on the Controllability Principle -- to Role Theory -- Development of the Causal Models -- Development of the Research Design -- Empirical Results -- Discussion -- ConclusionSummary: 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 constructsPPN: PPN: 1650076029Package identifier: Produktsigel: ZDB-2-SBE
Foreword; Preface; Table of Contents; List of Tables; List of Figures; List of Abbreviations; A Introduction; 1. Motivation and Objective; 2. Course of Analysis; B Literature Review on the Controllability Principle; 1. The Conceptual Scope of the Controllability Principle; 1.1 The Controllability Principle in Different Research Streams; 1.1.1 Management Accounting; 1.1.1.1 Analytical Management Accounting; 1.1.1.2 Empirical Management Accounting; 1.1.2 Administrative Science; 1.1.3 Psychology; 1.2 Definitions of the Controllability Principle
1.2.1 Traditional Definition of the Controllability Principle1.2.2 Redefinition of the Controllability Principle Emphasizing Informativeness; 1.2.3 Redefinition of the Controllability Principle Emphasizing Influenceability; 1.3 The Importance of Subjectivity for the Controllability Principle; 1.4 Controllability of Performance Measures as Conceptual Specification; 2. The Rationale of the Controllability Principle 2.1 Responsibility in Organizations; 2.1 Responsibility in Organizations; 2.1 Responsibility in Organizations; 2.2 Authority in Organizations; 2.2 Authority in Organizations
2.3 Justifications for the Application of the Controllability Principle2.3.1 Justifications Based on Agency Theory; 2.3.2 Justifications Based on Administrative Science; 2.3.3 Justifications Based on Theory of Learned Helplessness; 2.3.4 Justifications Based on Expectancy Theory; 2.3.5 Justifications Based on Justice Theory Justice theory, which is also subsumed under motivational theory5, represents the t; 3. The Application of the Controllability Principle; 3.1 General Remarks on the Applicability of the Controllability Principle; 3.2 A Classification of Uncontrollable Factors
3.3 Empirical Evidence on the Application of the Controllability Principle3.3.1 Organizational Interdependencies; 3.3.1.1 Horizontal Interdependencies; 3.3.1.2 Vertical Interdependencies; 3.3.2 Uncontrollable External Factors; 3.4 Explanations for the Limited Application of the Controllability Principle; C Introduction to Role Theory; 1. Overview of Classical Role Theory; 1.1 History of Role Theory; 1.2 Terminology and Basic Concepts of Role Theory; 1.2.1 Role; 1.2.2 Role Stress; 1.2.2.1 Role Conflict; 1.2.2.2 Role Ambiguity; 1.2.3 Coping Efforts and Symptom Formation
1.2.4 Surrounding Conditions1.2.4.1 Organizational Factors; 1.2.4.2 Personality Factors; 1.2.4.3 Interpersonal Relations; 1.3 The Role Episode as Causal Sequence in Role Processes; 2. Recent Developments and Expansions to Role Theory; 2.1 Role Orientation; 2.2 Extra-Role Behavior; 3. Role Theory in Management Accounting Research; D Development of the Causal Models; 1. The Basic Line of Argument; 2. The Main Models; 2.1 Proposed Effects of the Application of the Controllability Principle on Cognitive Mediators
2.1.1 Proposed Effect of the Application of the Controllability Principle on Role Conflict
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