Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Franz Michael Fischer"'
Publikováno v:
Accounting and Business Research. 47:144-171
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 lac
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ac870f2092c978812e80c63a8754899
https://doi.org/10.1080/00014788.2016.1222262
https://doi.org/10.1080/00014788.2016.1222262
Publikováno v:
Management Accounting Research. 22:143-159
a b s t r a c t 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 appli- cation are theoretically well understood, but empiri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cdcdfdf35e46957ae3f2f6617e60a69c
https://doi.org/10.1016/j.mar.2011.03.002
https://doi.org/10.1016/j.mar.2011.03.002
Autor:
Franz Michael Fischer
Publikováno v:
The Application of the Controllability Principle and Managers’ Responses ISBN: 9783834922670
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b96f6478a710a1ecc8603a811a5d2a8f
https://doi.org/10.1007/978-3-8349-6030-6_8
https://doi.org/10.1007/978-3-8349-6030-6_8
Autor:
Franz Michael Fischer
Publikováno v:
The Application of the Controllability Principle and Managers’ Responses ISBN: 9783834922670
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::353ce36cfd5d14733c55384b9f7391d1
https://doi.org/10.1007/978-3-8349-6030-6_1
https://doi.org/10.1007/978-3-8349-6030-6_1
Autor:
Franz Michael Fischer
Publikováno v:
The Application of the Controllability Principle and Managers’ Responses ISBN: 9783834922670
Having used role theory to generate testable hypotheses, this work proceeds and develops a corresponding research design in the following chapters. Among the main questions a researcher has to give an answer to in the research process are the issues
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b932b36a3e583b1226a091a9dcc94d66
https://doi.org/10.1007/978-3-8349-6030-6_5
https://doi.org/10.1007/978-3-8349-6030-6_5
Autor:
Franz Michael Fischer
Publikováno v:
The Application of the Controllability Principle and Managers’ Responses ISBN: 9783834922670
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::687a46fc40864fc26e5e721b2b51994d
https://doi.org/10.1007/978-3-8349-6030-6_6
https://doi.org/10.1007/978-3-8349-6030-6_6
Autor:
Franz Michael Fischer
Publikováno v:
The Application of the Controllability Principle and Managers’ Responses ISBN: 9783834922670
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e5c9757bb2e4433607563257686e753e
https://doi.org/10.1007/978-3-8349-6030-6_7
https://doi.org/10.1007/978-3-8349-6030-6_7
Autor:
Franz Michael Fischer
Publikováno v:
The Application of the Controllability Principle and Managers’ Responses
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f2de8f7139424d0b510bef499d67dd5d
https://doi.org/10.1007/978-3-8349-6030-6
https://doi.org/10.1007/978-3-8349-6030-6
Autor:
Franz Michael Fischer
Publikováno v:
The Application of the Controllability Principle and Managers’ Responses ISBN: 9783834922670
Based on the findings from extant literature on the controllability principle (see part B) and deliberations derived from role theory (see part C), the following chapters develop several hypotheses addressing the research questions outlined in part A
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3a396d1c4554cd55cfe64097dda9155d
https://doi.org/10.1007/978-3-8349-6030-6_4
https://doi.org/10.1007/978-3-8349-6030-6_4
Autor:
Franz Michael Fischer
Publikováno v:
The Application of the Controllability Principle and Managers’ Responses ISBN: 9783834922670
A theory is necessary “to make sense of what would otherwise be inscrutable or unmeaning empirical findings” (Kaplan, 1964, p. 302). According to Ahrens and Chapman’s (2006, p. 821) definition, a theory is a set of explanatory concepts which al
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f989edd80e03aa0a4da35db77d62fe3a
https://doi.org/10.1007/978-3-8349-6030-6_3
https://doi.org/10.1007/978-3-8349-6030-6_3