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Original Articles

The effects of uncertainty on the roles of controllers and budgets: an exploratory study

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Pages 439-458 | Published online: 28 Oct 2011

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (6)

Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, David Naranjo-Gil & Ricardo Malagueño. (2022) Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance. Accounting Forum 0:0, pages 1-28.
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Mark Clatworthy, Juan Manuel García Lara & Edward Lee. (2020) 50 years of Accounting and Business Research. Accounting and Business Research 50:1, pages 1-5.
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Lukas Goretzki, Kari Lukka & Martin Messner. (2018) Controllers’ use of informational tactics. Accounting and Business Research 48:6, pages 700-726.
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Cathy Burgess. (2017) Managerial Competencies for U.K. Hotel Financial Controllers: Are They Hospitality Managers or Accountants?. The Journal of Hospitality Financial Management 25:1, pages 27-43.
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Rui Robalo & Susana Gago. (2017) The role of trust in the primary adoption stage of management accounting innovations. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 46:1, pages 63-91.
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Henrik Nielsen, Thomas Toldbod & Thomas Borup Kristensen. Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty. Accounting and Business Research 0:0, pages 1-33.
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Articles from other publishers (66)

Jennifer Kunz, Johanna Oltmann & Felix Weinhart. (2024) Breaking the institutional logic or going under - Controllers and sustainability. Accounting, Auditing & Accountability Journal.
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Leona Wiegmann, Lukas Petrikowski & Lukas Goretzki. (2024) Business unit controllers' credibility and the hardening of local forecasts. Contemporary Accounting Research 41:1, pages 324-354.
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Hitomi Toyosaki. (2023) The effect of enabling performance measurement systems on team learning behaviour and team effectiveness. Corporate Governance: The International Journal of Business in Society.
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Robert Rieg, Jan-Hendrik Meier & Carmen Finckh. (2023) Beware of the watchdog! Role communication in job advertisements for management accountants. Journal of Applied Accounting Research 24:5, pages 889-909.
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Sebastian P.L. Fourné, Daniel Guessow, Maximilian Margolin & Utz Schäffer. (2023) Controllers and strategic decision-making: The role of cognitive flexibility in controller-manager collaboration. Management Accounting Research 60, pages 100840.
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David Lindermüller, Irina Lindermüller, Christian Nitzl & Bernhard Hirsch. (2023) Antecedents of public‐sector auditors’ economic error communication: Evidence from Germany. Financial Accountability & Management 39:3, pages 593-615.
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Sven Siverbo. (2023) Verbal rewards and public managers’ autonomous motivation. Financial Accountability & Management 39:3, pages 534-553.
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Sander van Triest, Helena Kloosterman & Bianca A.C. Groen. (2023) Under which circumstances are enabling control and control extensiveness related to employee performance?. Management Accounting Research 59, pages 100831.
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Kazunori Fukushima & Akihiro Yamada. (2023) Does budget target setting lead managers to engage in unethical behavior for the organization?. The British Accounting Review, pages 101218.
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Sven Siverbo. (2021) The impact of management controls on public managers’ well‐being. Financial Accountability & Management 39:1, pages 60-80.
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Stefano Baraldi, Antonella Cifalinò, Irene Eleonora Lisi & Marco Giovanni Rizzo. (2022) Controllers’ role ambiguity and work-related outcomes: exploring the influence of using performance measurement systems. Journal of Accounting & Organizational Change 19:1, pages 164-183.
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Ágnes Szukits. (2022) The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics. Journal of Management Control 33:3, pages 403-446.
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Paschoal Tadeu Russo, José Roberto Leandro, Márcio Luiz Borinelli & Rodrigo Paiva Souza. (2022) Compreendendo a Prática da Deliberação em uma Controladoria sob a Perspectiva do Julgamento Performativo. Organizações & Sociedade 29:101, pages 351-384.
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Paschoal Tadeu Russo, José Roberto Leandro, Márcio Luiz Borinelli & Rodrigo Paiva Souza. (2022) Understanding the Deliberation Practice in a Controllership from the Performative Judgement Perspective. Organizações & Sociedade 29:101, pages 351-384.
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Evelyn Van der Hauwaert, Sophie Hoozée, Sophie Maussen & Werner Bruggeman. (2022) The impact of enabling performance measurement on managers’ autonomous work motivation and performance. Management Accounting Research 55, pages 100780.
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Silvio Jordan Brescovici, Ivan Laupente Garrido & Jefferson Marlon Monticelli. (2022) As Capacidades Geradoras de Valor da Controladoria. Contabilidade Gestão e Governança 25:1, pages 23-42.
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Daniele Cristina Bernd & Ilse Maria Beuren. (2022) Do enabling management control systems stimulate innovation?. Business Process Management Journal 28:2, pages 461-480.
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Robert Rieg, Patrick Ulrich & Carmen Finckh. (2022) An empirical study on management accountants’ roles and role perceptions: A German perspective. Corporate Ownership and Control 20:1, pages 31-45.
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Ilenia Ascani, Marco Gatti & Maria Serena Chiucchi. (2021) Pandemia e sistema di budgeting: quali effetti sulla figura del controller?. MANAGEMENT CONTROL:3, pages 65-86.
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Walid Cheffi, Ahmed Abdel-Maksoud & Muhammad Omer Farooq. (2021) CSR initiatives, organizational performance and the mediating role of integrating CSR into management control systems: Testing an inclusive model within SMEs in an emerging economy. Journal of Management Control 32:3, pages 333-367.
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Niklas Kreilkamp, Maximilian Schmidt & Arnt Wöhrmann. (2020) Debiasing as a powerful management accounting tool? Evidence from German firms. Journal of Accounting & Organizational Change 17:4, pages 555-582.
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Alexander Brüggen, Victor S. Maas & Alexandra Van den Abbeele. (2021) Replication in experimental management accounting research - an editorial. Journal of Management Control 32:2, pages 155-160.
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Daniel Magalhães Mucci, Fábio Frezatti & Diógenes de Souza Bido. (2021) Enabling design characteristics and budget usefulness. RAUSP Management Journal 56:1, pages 38-54.
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Marc Janka. (2021) Enabling formal MCS design and use: a meta-synthesis of qualitative research. Journal of Accounting & Organizational Change 17:2, pages 133-163.
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Agnieszka Bieńkowska, Katarzyna Tworek & Anna Zabłocka-Kluczka. (2021) Moderating Role of User Experience and IT Reliability in Controlling Influence on Job Performance and Organizational Performance. E+M Ekonomie a Management 24:1, pages 66-83.
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Ricardo Malagueño, Jacobo Gomez-Conde, Yannick de Harlez & Olaf Hoffmann. (2021) Controller involvement in a project management setting: effects on project functions and performance. Journal of Applied Accounting Research 22:2, pages 334-364.
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Catherine E. Batt, Páll Rikhardsson & Thorlakur Karlsson. (2021) Exploring the impact of organizational context on budgeting. Corporate Ownership and Control 18:4, pages 134-151.
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Ariel La Paz, Daniela Gracia & Jonathan Vásquez. (2020) MATCHING THE CONTROLLER ROLE: INDIVIDUALS VS COMPANIES. Journal of Business Economics and Management 21:5, pages 1411-1431.
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Tanja Wolf, Michael Kuttner, Birgit Feldbauer-Durstmüller & Christine Mitter. (2020) What we know about management accountants’ changing identities and roles – a systematic literature review. Journal of Accounting & Organizational Change 16:3, pages 311-347.
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Chiara Oppi & Emidia Vagnoni. (2020) Management accountants’ role and coercive regulations: evidence from the Italian health-care sector. Qualitative Research in Accounting & Management 17:3, pages 405-433.
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Thomas Borup Kristensen & Henrik Nielsen. (2020) Configuring a profile-deviation-analysis to statistical test complementarity effects from balanced management control systems in a configurational fit approach. Journal of Management Control 30:4, pages 439-475.
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Josep Bisbe, Anne-Marie Kruis & Paola Madini. (2019) Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections. Journal of Accounting Literature 43:1, pages 124-144.
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Ilse Maria Beuren & Vanderlei dos Santos. (2019) Enabling and coercive management control systems and organizational resilience. Revista Contabilidade & Finanças 30:81, pages 307-323.
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Bo Karlsson, Monika Kurkkio & Anders Hersinger. (2019) The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi. Journal of Management and Governance 23:3, pages 813-838.
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Steen Nielsen & Iens Christian Pontoppidan. (2019) Exploring the inclusion of risk in management accounting and control. Management Research Review 43:1, pages 82-112.
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Tausi Ally Mkasiwa. (2019) Budgeting and monitoring functions of the Tanzanian Parliament. Journal of Accounting in Emerging Economies 9:3, pages 386-406.
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Marc JF Wouters & Bianca AC Groen. (2019) Hoe prestatiemeting werknemers kan ondersteunen in hun werk. Maandblad Voor Accountancy en Bedrijfseconomie 93:5/6, pages 149-158.
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Timur Pasch. (2019) Strategy and innovation: the mediating role of management accountants and management accounting systems’ use. Journal of Management Control 30:2, pages 213-246.
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Bo Karlsson, Anders Hersinger & Monika Kurkkio. (2019) Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company. Journal of Management Control 30:2, pages 185-211.
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Neelakandan Ramasamy, Jagadish Kaushik Balasubramanyan, Chandru Thirunavukarasu, Natarajan Kumerasan & Goutham Reddy. (2019) EFFICACY AND SAFETY OF STANDARD VERSUS TUBELESS PERCUTANEOUS NEPHROLITHOTOMYA RANDOMIZED CONTROLLED STUDY. Journal of Evolution of Medical and Dental Sciences 8:25, pages 2002-2006.
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Juan Manuel Ramon-Jeronimo, Raquel Florez-Lopez & Pedro Araujo-Pinzon. (2019) Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls. Sustainability 11:12, pages 3241.
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Sebastian P. L. Fourné, Daniel Guessow & Utz Schäffer. 2018. Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research. Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research 143 190 .
Sophie Hoozée & Falconer Mitchell. (2017) Who Influences the Design of Management Accounting Systems? An Exploratory Study. Australian Accounting Review 28:3, pages 374-390.
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Mikael Cäker & Sven Siverbo. (2018) Effects of performance measurement system inconsistency on managers’ role clarity and well-being. Scandinavian Journal of Management 34:3, pages 256-266.
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Beatriz Garcia Osma, Jacobo Gomez-Conde & Elena de las Heras. (2018) Debt pressure and interactive use of control systems: Effects on cost of debt. Management Accounting Research 40, pages 27-46.
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Robert Rieg. (2018) Tasks, interaction and role perception of management accountants: evidence from Germany. Journal of Management Control 29:2, pages 183-220.
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Alnoor Bhimani, Prabhu Sivabalan & Kazbi Soonawalla. (2018) A study of the linkages between rolling budget forms, uncertainty and strategy. The British Accounting Review 50:3, pages 306-323.
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Christian Nitzl. 2018. Partial Least Squares Structural Equation Modeling. Partial Least Squares Structural Equation Modeling 211 229 .
Markus Granlund & Kari Lukka. (2017) Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research. Critical Perspectives on Accounting 45, pages 63-80.
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Christian Nitzl & Wynne W. Chin. (2017) The case of partial least squares (PLS) path modeling in managerial accounting research. Journal of Management Control 28:2, pages 137-156.
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Christian Nitzl. (2016) The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. Journal of Accounting Literature 37:1, pages 19-35.
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Tiina Henttu-Aho. (2016) Enabling characteristics of new budgeting practice and the role of controller. Qualitative Research in Accounting & Management 13:1, pages 31-56.
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Sebastian Goebel & Barbara E. Weißenberger. (2016) The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors. Schmalenbach Business Review 17:1, pages 69-101.
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Terje Berg. (2015) Controlleren - En rolle i endring?. Praktisk økonomi & finans 31:2, pages 170-181.
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Valentina Battista & Lorenzo Lucianetti. (2015) La manipolazione dei valori di bilancio: pressione del management e tratti personali nell'attività del controller. MANAGEMENT CONTROL:1, pages 101-132.
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Robert Janke, Matthias D. Mahlendorf & Jürgen Weber. (2014) An exploratory study of the reciprocal relationship between interactive use of management control systems and perception of negative external crisis effects. Management Accounting Research 25:4, pages 251-270.
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Ágnes Szukits. (2014) A controlling szervezeti jelentősége a magyar vállalatoknál – Befolyásoló tényezők és időbeli változások kvantitatív elemzése. Vezetéstudomány / Budapest Management Review, pages 12-25.
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Will Seal & Ruth Mattimoe. (2014) Controlling strategy through dialectical management. Management Accounting Research 25:3, pages 230-243.
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Kazunori Fukushima & Akihiro Yamada. (2021) Influence of target setting on employees’ willingness to engage in unethical pro-organizational behavior: Evidence from Japan. SSRN Electronic Journal.
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Sander van Triest & Helena Kloosterman. (2020) Enabling control and employee performance. SSRN Electronic Journal.
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Ricardo Malagueño, Jacobo Gomez-Conde, Yannick de Harlez & Olaf Hoffmann. (2020) Controller Involvement in a Project Management Setting: Effects on Project Functions and Performance. SSRN Electronic Journal.
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Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, David Naranjo-Gil & Ricardo Malagueño. (2020) Turning a Blind Eye: Employees’ Perception of Management Control Systems and Misconduct. SSRN Electronic Journal.
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David S. Bedford & Roland F. Spekle. (2017) Construct Validity in SurveyyBased Management Accounting and Control Research. SSRN Electronic Journal.
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Beatriz Garcia Osma, Jacobo Gomez-Conde & Elena de las Heras. (2016) Debt Pressure and the Choice of Interactive Control Systems: Effects on Cost of Debt. SSRN Electronic Journal.
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Kenneth A. Merchant, Carolyn Patricia Stringer & Paul Shantapriyan. (2015) The Anatomy of a Complex Performance-Dependent Incentive System. SSRN Electronic Journal.
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Christian Nitzl. (2014) Partial Least Squares Structural Equation Modelling (PLS-SEM) in Management Accounting Research: Critical Analysis, Advances, and Future Directions. SSRN Electronic Journal.
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