ISBN: 9783834960306
The starting point of Franz Fischerâ??s dissertation thesis is the long-established claim to hold people accountable only for what they can control. Whereas early publications take the application of the so-called controllability principle as a matter of course, subsequent works justify the principleâ??s application with the help of psychological or social psychological findings: The violation of the controllability principle is supposed to have negative motivational effects and thus decreases managersâ?? effort on the job. Recently, however, doubts have been raised about the principleâ??s meaningfulness. Also, empirical studies show that the principle is frequently not applied in corporate practice. In short: We do not have satisfactory knowledge about the effects of the principleâ??s application or nonapplication on managersâ?? mental models and their behavior. At the same time, we recognize that the question of whether or not to apply the principle is a major issue for management control in organizations of all sizes. In view of this, Franz Fischerâ??s dissertation thesis contributes to existing literature in at least three ways: First, Franz Fischer successfully adopts a role theory perspective in the investigation of cognitive, affective, and behavioral consequences of (not) applying the controllability principle in managersâ?? performance evaluation. Thus, he demonstrates that role theory enriches a stream of literature that has so far been dominated by motivational theories. Second, he introduces a new conceptualization and operationalization of the application of the controllability principle which depict this latent variable as a second-order construct. Books > Business and Management eBook, Springer Shop
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ISBN: 9783834960306
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. eBooks > Fremdsprachige eBooks > Englische eBooks > Ratgeber & Freizeit > Business & Karriere; eBooks > Fachbücher > Wirtschaft; eBooks > Fremdsprachige eBooks > Englische eBooks > Sach- & Fachthemen > Wirtschaft; eBooks > Fachbücher > Sozialwissenschaft , Gabler, PDF, Gabler
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2010, ISBN: 9783834960306
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. eBook Franz Michael Fischer 24.07.2010, Gabler, Gabler
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ISBN: 3834960306
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ISBN: 9783834960306
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ISBN: 9783834960306
The starting point of Franz Fischerâ??s dissertation thesis is the long-established claim to hold people accountable only for what they can control. Whereas early publications take the ap… Mehr…
Franz Michael Fischer:
The Application of the Controllability Principle and Managers' Responses - neues BuchISBN: 9783834960306
Franz Michael Fischer investigates the relationships between the application of the controllability principle and managers' cognitive, affective, and behavioral responses. The author furt… Mehr…
2010
ISBN: 9783834960306
Franz Michael Fischer investigates the relationships between the application of the controllability principle and managers' cognitive, affective, and behavioral responses. The author furt… Mehr…
ISBN: 3834960306
The Application of the Controllability Principle and Managers' Responses ab 85.49 € als pdf eBook: A Role Theory Perspective. Aus dem Bereich: eBooks, Wirtschaft, Medien > Bücher, The App… Mehr…
ISBN: 9783834960306
The Application of the Controllability Principle and Managers' Responses - A Role Theory Perspective: ab 85.49 € eBooks > Wirtschaft Gabler Betriebswirt.-Vlg, Gabler Betriebswirt.-Vlg
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Detailangaben zum Buch - The Application of the Controllability Principle and Managers? Responses
EAN (ISBN-13): 9783834960306
ISBN (ISBN-10): 3834960306
Erscheinungsjahr: 2010
Herausgeber: Betriebswirtschaftlicher Verlag Gabler
318 Seiten
Sprache: eng/Englisch
Buch in der Datenbank seit 2011-07-22T17:27:44+02:00 (Berlin)
Detailseite zuletzt geändert am 2022-05-04T19:26:36+02:00 (Berlin)
ISBN/EAN: 9783834960306
ISBN - alternative Schreibweisen:
3-8349-6030-6, 978-3-8349-6030-6
Daten vom Verlag:
Autor/in: Franz Michael Fischer
Titel: Research in Management Accounting & Control; The Application of the Controllability Principle and Managers’ Responses - A Role Theory Perspective
Verlag: Gabler Verlag; Betriebswirtschaftlicher Verlag Gabler
318 Seiten
Erscheinungsjahr: 2010-07-24
Wiesbaden; DE
Sprache: Englisch
79,99 € (DE)
88,00 € (AT)
94,50 CHF (CH)
Available
EA; E107; eBook; Nonbooks, PBS / Wirtschaft/Management; Strategisches Management; Verstehen; Behavioral management accounting; Controllability principle; Management control systems; Manager; Managerial performance; Role theory; C; Business Strategy/Leadership; Accounting/Auditing; Business Strategy and Leadership; Accounting; Business and Management; Rechnungswesen; BC
Literature Review on the Controllability Principle; Introduction to Role Theory; Development of the Causal Models and the Research Design; Empirical Results; Discussion and ConclusionIn 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 constructs.
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