The Application Of The Controllability Principle And Managers Responses

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.

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 application are theoretically well understood, but empirical evidence based on the evaluation of the perceptions of managers and their implications for managerial performance is scarce. By empirically analyzing the effects on managerial performance, this paper explores managers' responses to the application of the controllability principle. We draw on role theory and analyze how role ambiguity and role conflict mediate this basic relationship. Moreover, we test whether application of the controllability principle equally affects role perceptions of top-level managers and those of lower- and middle-level managers. Empirical analysis of survey responses from 440 managers reveals that role perceptions completely mediate the effect of application of the controllability principle on managerial performance. This effect is insignificant in the group of top-level managers, who appear to cope with uncontrollable factors more effectively.

The examiner-reviewed P5 Revision Kit contains many past exam questions. It also includes an excellent 'Passing P5' section, which provides specific guidance relating to the exam. Areas the examiner favours, such as performance measures are emphasised. Also included are the examiner's own comments on past questions as well as the examiner's own answers at the back of the Kit.

The design of Management Control Systems (MCS) in the context of financial institutions should be reconsidered with regards to their ability to improve organizational justice perceptions. Promoting organizational justice can help banks to build significantly more trust and influence employees’ behaviors in the best interest of the organization. Especially the design of Beyond Budgeting as a MCS that emphasizes social control mechanisms and facilitates autonomous working appears to be a promising concept for the design of future MCS in the context of financial institutions.

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The examining team reviewed P5 Study Text covers all the relevant ACCA P5 syllabus topics. It explores the principles of performance management and how they can be applied in a range of different organisations. Detailed case studies about how performance management issues are addressed in the real world will help build your understanding and reinforce learning.

This examiner-reviewed Study Text covers all that you need to know for P5. It features plenty of recent case studies illustrating key syllabus areas and questions to hone your understanding of what you have just read. This paper tests your application of knowledge so these studies and questions are key learning tools. You will also find up-to-date information on the latest management theories and techniques which feature highly in this paper. Then there are plenty of exam tips to guide your study and help you focus on what is essential to know. Now it's up to you.

Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems. This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management in different countries and contexts. With a global mix of world-renowned researchers, this book systematically covers the what, the who, the where and the why of performance management and control (PMC) systems. A comprehensive, state-of-the-art collection edited by a leading expert in the field, this book is a vital resource for all scholars, students and researchers with an interest in business, management and accounting.

This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.