
The Application of the Controllability Principle and Managers' Responses
A Role Theory Perspective
Franz Michael Fischer(Author)
Springer Gabler (Publisher)
1st Edition
Published on 28. July 2010
Book
Paperback/Softback
XX, 318 pages
978-3-8349-2267-0 (ISBN)
Description
The starting point of Franz Fischer's dissertation thesis is the long-established claim to hold people accountable only for what they can control. Whereas early publications take the application of the so-called controllability principle as a matter of course, subsequent works justify the principle's application with the help of psychological or social psychological findings: The violation of the controllability principle is supposed to have negative motivational effects and thus decreases managers' effort on the job. Recently, however, doubts have been raised about the principle's meaningfulness. Also, empirical studies show that the principle is frequently not applied in corporate practice. In short: We do not have satisfactory knowledge about the effects of the principle's application or nonapplication on managers' mental models and their behavior. At the same time, we recognize that the question of whether or not to apply the principle is a major issue for management control in organizations of all sizes. In view of this, Franz Fischer's dissertation thesis contributes to existing literature in at least three ways: First, Franz Fischer successfully adopts a role theory perspective in the investigation of cognitive, affective, and behavioral consequences of (not) applying the controllability principle in managers' performance evaluation. Thus, he demonstrates that role theory enriches a stream of literature that has so far been dominated by motivational theories. Second, he introduces a new conceptualization and operationalization of the application of the controllability principle which depict this latent variable as a second-order construct.
More details
Series
Edition
With a foreword by Prof. Dr. Utz Schäffer
Language
English
Place of publication
Wiesbaden
Germany
Publishing group
Betriebswirtschaftlicher Verlag Gabler
Target group
Professional and scholarly
Research
Illustrations
24 s/w Abbildungen
XX, 318 p. 24 illus.
Dimensions
Height: 210 mm
Width: 148 mm
Thickness: 21 mm
Weight
494 gr
ISBN-13
978-3-8349-2267-0 (9783834922670)
DOI
10.1007/978-3-8349-6030-6
Schweitzer Classification
Other editions
Additional editions

Franz Michael Fischer
The Application of the Controllability Principle and Managers' Responses
A Role Theory Perspective
E-Book
07/2010
1st Edition
Springer Gabler
€53.49
Available for download
Person
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.
Content
Literature Review on the Controllability Principle.- to Role Theory.- Development of the Causal Models.- Development of the Research Design.- Empirical Results.- Discussion.- Conclusion.