Congruence in management control practices

Bento, Al; White, Lourdes Ferreira

doi:10.1504/ijaape.2006.010551

Cited by 2 publications

(2 citation statements)

References 38 publications

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“…Jiirvenpiiii (2007, p. 102. Similarly, Bento/White (2006), p. 305; , p. 473; , p. 201. E.g., Anthony (I 987), p. 18;Atkinson et al ( 1997), p. 100; Sorensen (2009), p. I 288-1290.…”

Section: A Introduction 1 Motivation and Overview Of Prior Researchmentioning

confidence: 88%

Management Accountants’ Business Orientation and Involvement in Incentive Compensation

Wolf¹

2011

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In recent years, management accountants-in German-speaking countries also referred to as "controllers"-and their functional roles have been a major research issue. In brief, management accountants are not supposed to act as "company watchdogs" or "cost recorders" anymore, but rather as a "business partner" to management. In this context, management accountants gain increasing importance for managerial decision making. Even though this change has been subject to a broad discussion in literature, some research gaps still remain. In his dissertation, Sebastian Wolf successfully addresses several of these research gaps. In a first step, Wolf analyzes possible reasons why management accountants should act as a business partner in general. Based on the seminal model of Ajzen/Fishbein (1980), Wolf finds that the changing role of management accountants rather stems from external managerial pressure than from internal attitudes. He also finds that acting as a business partner has a significant, albeit small, positive impact on firm performance. In a second step, Wolf complements these results with an in-depth study of the involvement of management accountants in incentive compensation. He finds that this is beneficial especially for firms in which management accountants see 27 28 Ref. Ajzen/Fishbein (1980); Fishbein/Ajzen (1975) and the explanations in Section 1.2 of Part C. Ref. Sheppard/Hartwick/Warshjaw (1988). B Research method Part B of the thesis addresses the research method. The methodological foundations are laid in two steps: The first chapter of this part is devoted to data collection procedures and the sample of the study. The second chapter introduces and describes SEM techniques that will be applied for data analysis.

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“…Jiirvenpiiii (2007, p. 102. Similarly, Bento/White (2006), p. 305; , p. 473; , p. 201. E.g., Anthony (I 987), p. 18;Atkinson et al ( 1997), p. 100; Sorensen (2009), p. I 288-1290.…”

Section: A Introduction 1 Motivation and Overview Of Prior Researchmentioning

confidence: 88%

Management Accountants’ Business Orientation and Involvement in Incentive Compensation

Wolf¹

2011

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“…In the context of annualised budgeting, however, Milani's (1975) six item budgetary participation questionnaire instrument, which measures the amount of influence an individual has on the budget as well as his or her involvement in the process of establishing the budget, has been widely used in studies focused on budgetary participation (e.g. Agbejule & Saarikoski, 2006;Bento & White, 2006;Parker & Kyj, 2006). Four of Milani's (1975) six items of budgetary participation were adapted for use in this study.…”

Section: Hotel Owner Involvement In the Preparation Of Capital Budgetmentioning

confidence: 99%

Capital budgeting implications arising from locus of hotel owner/operator power

Turner

Guilding

2013

International Journal of Hospitality Management

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The findings of a study concerned with the locus of power between hotel owners and operators in Australia and New Zealand with hotels operated via a management contract are reported. Hypotheses concerned with the potential of locus of power to be related to capital budgeting procedures are developed and tested. Using questionnaire survey data, support has been provided for the view that greater owner power is associated with: greater owner involvement in the capital budgeting process; greater emphasis on financial analytical tools in capital budgeting; and operators experiencing greater difficulty in securing a release of funds from the Furniture Fixture and Equipment reserve.

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Congruence in management control practices

Cited by 2 publications

References 38 publications

Management Accountants’ Business Orientation and Involvement in Incentive Compensation

Management Accountants’ Business Orientation and Involvement in Incentive Compensation

Capital budgeting implications arising from locus of hotel owner/operator power

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