Development of the Causal Models
Based on the findings from extant literature on the controllability principle (see part B) and deliberations derived from role theory (see part C), the following chapters develop several hypotheses addressing the research questions outlined in part A. In doing so, it is the ambition of this work to counteract the main caveats which have been raised against prior empirical research on the controllability principle (see also chapter B18.104.22.168).
KeywordsManagement Accounting Role Ambiguity Role Orientation Role Theory Role Expectation
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