The controllability principle stipulates that the evaluation of a manager should be based only on elements that are under the manager’s control. Arguments for and against its application are theoretically well understood, but empirical evidence based on the evaluation of the perceptions of...

The controllability principle suggests evaluating managers solely based on performance measures they can control. In practice, however, companies often disregard this principle. Therefore, our study addresses organisational benefits linked to the lack of controllability in measures used for...

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...