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Abstract

The controllability principle stipulates that managers should be held accountable only for what they can control (Atkinson, Kaplan, Matsumura, & Young, 2007, p. 588; Bhimani, Horngren, Datar, & Foster, 2008, p. 488). Mostly regarded as a normative principle (Bourguignon & Chiapello, 2005, p. 686), it is intuitive and well-accepted throughout management accounting literature (Merchant & Otley, 2006, p. 793). Due to its importance in the design of management control systems (MCSs) the controllability principle has even been termed one of the strongest maxims in management accounting (Merchant & Van der Stede, 2007, p. 33; Simons, 2007, p. 1).

Keywords

Management Accounting Role Force Role Theory Normative Principle Management Control System 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Gabler Verlag | Springer Fachmedien Wiesbaden GmbH 2010

Authors and Affiliations

  • Franz Michael Fischer

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