Fischer The Application of the Controllability Principle and Managers’ Responses

A Role Theory Perspective
2010
ISBN: 978-3-8349-6030-6
Verlag: Betriebswirtschaftlicher Verlag Gabler
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 318 Seiten, eBook

Reihe: Research in Management Accounting & Control

Franz Michael Fischer investigates the relationships between the application of the controllability principle and managers' cognitive, affective, and behavioral responses. The author further explores the impact of several important contextual factors on the basic relationships and, thus, develops moderated mediation models. He 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.

Dr. Franz Michael Fischer completed his doctoral thesis at the Chair of Management Accounting and Control at the European Business School, Oestrich-Winkel. He works in the finance and accounting department of a large car manufacturer in Munich.

Zielgruppe

Research

Autoren/Hrsg.

Fischer, Franz Michael

Inhaltsverzeichnis

1;Foreword;6
2;Preface;8
3;Table of Contents;10
4;List of Tables;15
5;List of Figures;17
6;List of Abbreviations;19
7;A Introduction;21
7.1;1. Motivation and Objective;21
7.2;2. Course of Analysis;25
8;B Literature Review on the Controllability Principle;28
8.1;1. The Conceptual Scope of the Controllability Principle ;29
8.2;2. The Rationale of the Controllability Principle ;51
8.3;3. The Application of the Controllability Principle;65
9;C Introduction to Role Theory;95
9.1;1. Overview of Classical Role Theory ;97
9.2;2. Recent Developments and Expansions to Role Theory;109
9.3;3. Role Theory in Management Accounting Research;114
10;D Development of the Causal Models;122
10.1;1. The Basic Line of Argument;123
10.2;2. The Main Models ;127
10.3;3. The Moderated Models;146
11;E Development of the Research Design;155
11.1;1. Elements of the Research Design;155
11.2;2. Operationalization of the Research Model;161
11.3;3. Structural Equation Modeling;178
11.4;4. Data Collection and Sample ;202
12;F Empirical Results;208
12.1;1. Descriptive Statistics and Evaluation of the Measurement Models;208
12.2;2. Evaluation of the Main Models;223
12.3;3. Evaluation of the Moderated Models;228
13;G Discussion;233
13.1;1. The Application of the Controllability Principle as Corporate Practice;233
13.2;2. The Application of the Controllability Principle and Managers’ Cognitive Responses;241
13.3;3. The Application of the Controllability Principle and Managers’ Affective Responses;250
13.4;4. The Application of the Controllability Principle and Managers’ Behavioral Responses;252
14;H Conclusion;257
14.1;1. Summary of the Results;257
14.2;2. Practical Implications;264
14.3;3. Limitations and Future Research Directions;267
15;References;271

Literature Review on the Controllability Principle.- to Role Theory.- Development of the Causal Models.- Development of the Research Design.- Empirical Results.- Discussion.- Conclusion.

Über Autor(innen)

Dr. Franz Michael Fischer completed his doctoral thesis at the Chair of Management Accounting and Control at the European Business School, Oestrich-Winkel. He works in the finance and accounting department of a large car manufacturer in Munich.