search query: @author Merchant, K. A. / total: 14
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| Author: | Merchant, K. A. |
| Title: | A Field Investigation into the Reasons for Firms' Selective Disregard of the Controllability Principle |
| Journal: | Southeuropean review of business finance and accounting
2003 : JAN, VOL. 1:1, p. 5-47 |
| Index terms: | FIELD RESEARCH COMPANIES CONTROL |
| Language: | eng |
| Abstract: | This paper reports the findings of a field study aimed at improving our understanding of the reasons why some firms violate a principle found in many management textbooks that says managers should only be held accountable for results they can control. The observations, made in three corporations, showed that firms differ markedly in the extent to which they implement the controllability principle. The treatment of uncontrollables seems to vary across three types of uncontrollables: uncontrollable but relevant cost and revenue items (e.g., corporate expenses), economic and competitive conditions, and acts of nature. The paper provides a substantial list of references on this subject. |
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