کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1002852 937491 2011 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Application of the controllability principle and managerial performance: The role of role perceptions
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Application of the controllability principle and managerial performance: The role of role perceptions
چکیده انگلیسی

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.


► This paper analyzes managers’ responses to the application of the controllability principle.
► Role ambiguity mediates the effect of application of the controllability principle on managerial performance.
► This effect is found to be insignificant in the group of top managers.
► Top managers deal with uncontrollable factors more effectively.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Management Accounting Research - Volume 22, Issue 3, September 2011, Pages 143–159
نویسندگان
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