Abstract
The scale indicates in how far controllers perceive themselves as playing a critical counterpart role, e.g. actively „challenging“ the managers.
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References
Bauer, M.(2002): Controllership in Deutschland. Zur erfolgreichen Zusammenarbeit von Controllern und Managern, Wiesbaden 2002, pp. 188–189.
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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
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(2007). Critical Counterpart. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_39
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DOI: https://doi.org/10.1007/978-3-8350-5471-4_39
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