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Environmental and task uncertainty, and the importance of controllers’ activities

Year: 2024

Type: article

Abstract: This article examines the relationships between environmental and task uncertainty, and the importance of controllers’ activities. Survey data from 412 Dutch organizations operating in a wide variety of sectors are used to explore these relationships, focusing explicitly on their entire controllership function. The results show much variation in terms of the importance of controllers’ activities, both within and across organizations. Factor analysis identifies seven dimensions of controllers’ activities importance, of which budgeting/reporting activities are the most important. Environmental and task uncertainty are differently related to these dimensions of controllers’ activities importance.

Source: Maandblad Voor Accountancy en Bedrijfseconomie

DOI: 10.5117/mab.98.116126

Author: Martijn Schoute

Institution: Vrije Universiteit Amsterdam

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4402689572

FWCI:

Cites: 20

Cited by:

Related to: 10