The Application of the Controllability Principle and Managers’ Responses : A Role Theory Perspective
by Franz Michael Fischer
| Year of publication: |
2010
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|---|---|
| Authors: | Fischer, Franz Michael |
| Publisher: |
Wiesbaden : Gabler Verlag / GWV Fachverlage GmbH, Wiesbaden |
| Subject: | Strategisches Management | Strategic management | Controlling | Management control | Führungskraft | Verantwortung | Steuerbarkeit | Führungsaufgabe | Unternehmen |
| Description of contents: |
Literature Review on the Controllability Principle -- to Role Theory -- Development of the Causal Models -- Development of the Research Design -- Empirical Results -- Discussion -- Conclusion
Table of Contents [external.dandelon.com]
; Description [swbplus.bsz-bw.de]
|
| Extent: | Online-Ressource (XX, 318p. 24 illus, digital) |
|---|---|
| Series: | |
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Literaturverz. S. 257 - 318 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 |
| ISBN: | 978-3-8349-6030-6 ; 978-3-8349-2267-0 |
| Other identifiers: | 10.1007/978-3-8349-6030-6 [DOI] |
| Classification: | Unternehmensführung ; Betriebliches Rechnungswesen |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013522811