Organizational Slack in Decentralized Firms: The Role of Business Unit Controllers

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The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, unknown): “For example, we assumed a causal direction in our analyses, but our cross-sectional analysis does not allow any definitive conclusions about causality (see Luft and Shields 2003). Although we tried to minimise such problems, for example, by closely following the guidelines of Dillman (2000), our dat”
The Determinants and Performance Effects of Managers’ Performance Evaluation Biases (2011, background): “10 The Netherlands is, in many respects, very similar to the U.S. when it comes to incentive contracting (see Abernethy et al. 2004; Indjejikian and Matejka 2006; Bouwens and Van Lent 2007).”
How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects (2009, unknown): “Second, this study contributes to the growing stream of research on the roles of management accountants and financial managers in organizations (Burns and Baldvinsdottir, 2005; Indjejikian and Matejka, 2006; Byrne and Pierce, 2007).”