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The Application of the Controllability Principle and Managers' Responses A Role Theory Perspective

:	Franz Michael Fischer
:	The Application of the Controllability Principle and Managers' Responses A Role Theory Perspective
:	Gabler Verlag
:	9783834960306
:	1
:	CHF 47.50
:

:	Management
:	English

:	318
:	Wasserzeichen/DRM
:	PC/MAC/eReader/Tablet
:	PDF

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.

Dr. Franz Michael Fischer completed his doctoral thesis at the Chair of Management Accounting and Control at the European Business School, Oestrich-Winkel. He works in the finance and accounting department of a large car manufacturer in Munich.

	Foreword	6
	Preface	8
	Table of Contents	10
	List of Tables	15
	List of Figures	17
	List of Abbreviations	19
	A Introduction	21
	1. Motivation and Objective	21
	2. Course of Analysis	25
	B Literature Review on the Controllability Principle	28
	1. The Conceptual Scope of the Controllability Principle	29
	2. The Rationale of the Controllability Principle	51
	3. The Application of the Controllability Principle	65
	C Introduction to Role Theory	95
	1. Overview of Classical Role Theory	97
	2. Recent Developments and Expansions to Role Theory	109
	3. Role Theory in Management Accounting Research	114
	D Development of the Causal Models	122
	1. The Basic Line of Argument	123
	2. The Main Models	127
	3. The Moderated Models	146
	E Development of the Research Design	155
	1. Elements of the Research Design	155
	2. Operationalization of the Research Model	161
	3. Structural Equation Modeling	178
	4. Data Collection and Sample	202
	F Empirical Results	208
	1. Descriptive Statistics and Evaluation of the Measurement Models	208
	2. Evaluation of the Main Models	223
	3. Evaluation of the Moderated Models	228
	G Discussion	233
	1. The Application of the Controllability Principle as Corporate Practice	233
	2. The Application of the Controllability Principle and Managers’ Cognitive Responses	241
	3. The Application of the Controllability Principle and Managers’ Affective Responses	250
	4. The Application of the Controllability Principle and Managers’ Behavioral Responses	252
	H Conclusion	257
	1. Summary of the Results	257
	2. Practical Implications	264
	3. Limitations and Future Research Directions	267
	References	271