We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.
We would like to thank participants of the 4th Annual Conference for Management Accounting Research Doctoral Colloquium 2015 (Vallendar, Germany), participants of the 13th Annual Conference for Management Accounting Research 2016 (Vallendar, Germany), and Baylor Parker for their feedback and helpful discussions.
P. L. Fourné, S., Guessow, D. and Schäffer, U. (2018), "Controller Roles: Scale Development and Validation", Epstein, M., Verbeeten, F. and Widener, S. (Ed.) Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research (Studies in Managerial and Financial Accounting, Vol. 33), Emerald Publishing Limited, pp. 143-190. https://doi.org/10.1108/S1479-351220180000033007Download as .RIS
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