| Autor: |
J.A. (Hans) ten Rouwelaar, Jan.M. Bots, Maartje Vanamelsfort |
| Rok vydání: |
2008 |
| Předmět: |
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| Zdroj: |
SSRN Electronic Journal. |
| ISSN: |
1556-5068 |
| DOI: |
10.2139/ssrn.1277863 |
| Popis: |
In recent years there has been much debate on the new business-oriented role of management accountants, also called controllers. The purpose of this paper is to investigate to what extent the involvement of the business unit (BU) controller in the decision-making process of business units is impacted not only by organizational factors, but also by the personal characteristics of BU controllers. This exploratory study provides further insight into the various roles of BU controllers. Survey data from 119 BU controllers in Dutch multidivisional organizations indicate that Controller Involvement in Management (CIM) takes two different forms: CIM in strategic decisions and CIM in operating decisions. CIM by BU controllers in strategic decisions is positively related to the degree of decentralization and the stability of performance of the business unit. CIM in strategic decisions is also positively related to more extravert BU controllers. The degree of CIM in operating decisions is related to interdependencies between business units and to strict hierarchical relationships between BU controllers and their BU managers or the corporate controller. CIM in operating decisions is positively related to BU controllers who are 'open to new experience' but negatively related to BU controllers who are tolerant and 'accepting towards others'. This study shows that the personal characteristics of BU controllers do actually matter in CIM in both strategic and operating decisions. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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