{"title":"Chapter 7 Controller Roles: Scale Development and Validation","authors":"S. Fourné, Daniel Guessow, Utz Schäffer","doi":"10.1108/S1479-351220180000033007","DOIUrl":null,"url":null,"abstract":"Abstract \nWe 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.","PeriodicalId":49849,"journal":{"name":"Measurement & Control","volume":"34 1","pages":""},"PeriodicalIF":1.3000,"publicationDate":"2018-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Measurement & Control","FirstCategoryId":"94","ListUrlMain":"https://doi.org/10.1108/S1479-351220180000033007","RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"AUTOMATION & CONTROL SYSTEMS","Score":null,"Total":0}
引用次数: 4
Abstract
Abstract
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.
期刊介绍：
Measurement and Control publishes peer-reviewed practical and technical research and news pieces from both the science and engineering industry and academia. Whilst focusing more broadly on topics of relevance for practitioners in instrumentation and control, the journal also includes updates on both product and business announcements and information on technical advances.
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