The Application of the Controllability Principle and Managers’ Responses

A Role Theory Perspective

  • Authors
  • Franz Michael Fischer

Table of contents

  1. Front Matter
    Pages I-XX
  2. Franz Michael Fischer
    Pages 1-7
  3. Franz Michael Fischer
    Pages 9-75
  4. Franz Michael Fischer
    Pages 77-103
  5. Franz Michael Fischer
    Pages 105-137
  6. Franz Michael Fischer
    Pages 139-191
  7. Franz Michael Fischer
    Pages 193-217
  8. Franz Michael Fischer
    Pages 219-242
  9. Franz Michael Fischer
    Pages 243-256
  10. Back Matter
    Pages 257-318

About this book


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 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.


Behavioral management accounting Controllability principle Management control systems Manager Managerial performance Role theory

Bibliographic information

  • DOI
  • Copyright Information Gabler Verlag | GWV Fachverlage GmbH, Wiesbaden 2010
  • Publisher Name Gabler
  • eBook Packages Business and Economics
  • Print ISBN 978-3-8349-2267-0
  • Online ISBN 978-3-8349-6030-6
  • Buy this book on publisher's site