[Read ebook] The Application of the Controllability Principle and Managers’ Responses: A Role Theory Perspective (Research in Management Accounting & Control)
||From the Back Cover|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
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, ...
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