The Application of the Controllability Principle and by Franz Michael Fischer

By Franz Michael Fischer

The hot works at the layout of administration keep an eye on structures, curiosity within the controllability precept has obvious a revival. Franz Michael Fischer investigates the consequences of the principle's program on managers' responses. the writer extra explores the influence of numerous very important contextual components at the uncomplicated relationships and, therefore, develops moderated mediation versions. the consequences are in accordance with interview information accrued from 12 managers and survey facts from 432 managers which make certain many of the hypotheses. the knowledge research finds that the applying of the controllability precept has an important impact on function rigidity and function orientation which, in flip, are with regards to managerial functionality and affective constructs.

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Additional resources for The Application of the Controllability Principle and Managers’ Responses: A Role Theory Perspective (Research in Management Accounting & Control)

Sample text

When superiors evaluate subordinate managers’ performance, they typically rely on a certain degree of subjectivity (Ittner, Larcker, & Meyer, 2003, p. 726; Moers, 2005, p. 79). Especially adjustments for uncontrollable factors are a much disputed issue in performance appraisals: If superiors “want to remove the effects of the uncontrollables, they must generally do so subjectively” (Merchant, 1989, p. 131). Hence, it is not only managers’ own subjectivity that determines their perceived degree of controllability, but also their superiors’ subjectivity in protecting them from uncontrollable factors or exposing them to these factors.

597-598; Gibbs, Merchant, Van der Stede, & Vargus, 2004, p. 412). According to Lawler (1990, p. 90), subjective judgments often turn out to be inevitable because, in many cases, there are simply no measures at all that would allow the appraisal to be based on objective data. Recent research by Nisar (2006) reveals further evidence on the advantages of subjectivity: Subjective performance evaluation can be usefully employed when companies are seeking to promote long-term managerial behavior and to reward human capital investment (Nisar, 2006, pp.

Obviously, managers cannot control changes in oil prices, but they can take steps to reduce their organizations’ consumption of oil. And if managers can influence the impact of a seemingly uncontrollable factor, organizations are advised to hold them accountable for the effects of that factor (Merchant & Otley, 2006, p. 794). 24 Literature Review on the Controllability Principle Part B Source Definition Dearden (1987, p. 86) Very few items are entirely controllable by managers, but very few items cannot be influenced by managers.

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