This part summarizes the key findings of this study and its contribution to management accounting theory (chapter H1). Following the discussion of this study’s theoretical implications, managerial implications are derived as to when and why the controllability principle should be (or should not be) applied in the design of MCSs (chapter H2). Finally, a number of limitations to this study need to be mentioned in order to provide guidance and suggestions for future research (chapter H3).


Role Conflict Management Accounting Role Ambiguity Role Orientation Role Theory 
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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