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).


Management Accounting Role Force Role Theory Normative Principle Management Control System 


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© Gabler Verlag | Springer Fachmedien Wiesbaden GmbH 2010

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  • Franz Michael Fischer

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