(1998). The Controllability Principle in Responsibility Accounting: Another Look the Ohio State UniversityArya Anil, Glover Jonathan and Radhakrishnan Suresh,1998, „The Controllability Principle in Responsibility Accounting: Another Look‟, Essays in Accounting Theory in Honour of Joel S. Demski, ...
(1988). The controllability principle in responsibility accounting. The Accounting Review 63, 700-718. Choudhury, N. (1986). Responsibility Accounting and Controllability. Accounting and Business Research 16, 189-198. Derrida, J. (1994). Aporias. Stanford CA: Stanford University Press. ...
Antle, Demski - 1988 - The Controllability Principle in Responsibility Accounting.pdf Recent research suggests that implicit incentive contracts may be based on performance measures that are observable only to the contracting parties. We der... JS Demski,R Antle 被引量: 303发表: 1988年 Predecisio...
Care must be taken to distinguish between controllable costs and uncontrollable costs in variance reporting. The controllability principle is that managers of responsibility centres should only be held accountable for costs over which they have some influence. From a motivation point of view this is im...
a characteristic of these sy stems.The “principle of controllability ” has attracted widespread support in accounting literature.However the examinations of its desirability or necessity in responsibility accounting sy st ems have been lim it ed .M oreov er, a limit ed num ber of emp irical ...
The purpose of this paper is to study tentatively this problem based on the extant results of controllability principle and budgeting in management control system of organization. In this paper, three main results are as follows: (1) To disclose that the controllability of an organization is one...
The Accounting Review October - Antle, Demski - 1988Antle, R., Demski, J.S., 1988. The controllability principle in responsibility accounting. The Accounting Review 63, 700-718.Antle, R. and Demski, J.S. (1988) The controllability principle in responsibility accounting, The Accounting ...
This study sought to review literature on the controllability principle in responsibility accounting concept as a determinant of profit planning. Arising from this study, controllability establishes and reports the cause and effect relationships between activities of specific managers and the performance of ...
Decentralization and reliance on the controllability principle in the public sector. Financial, Ac- countability and Management, v. 17, n. 3, p. 191-218, 2001. SPRINKLE, G. B. Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society, v. 28, n. 2-...
(2011), Application of the controllability principle and managerial performance: The role of perceptions, Management Accounting Research, 22:3, 143-159.Burkert M, Fischer FM, Schaffer U. Application of the controllability principle and managerial performance: the role of role perceptions. Manag ...