Verfügbarkeit: The business partner, watchdog, and scorekeeper roles of controllers

The business partner, watchdog, and scorekeeper roles of controllers: scale development, antecedents, and consequences

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Bibliographische Detailangaben
1. Verfasser:	Güssow, Daniel (VerfasserIn)
Format:	Abschlussarbeit Buch
Sprache:	English
Veröffentlicht:	Vallendar [2017]
Schlagworte:	Controller Hochschulschrift
Online-Zugang:	Inhaltsverzeichnis Inhaltsverzeichnis Inhaltsverzeichnis
Beschreibung:	X, 11-252 Seiten Diagramme

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Datensatz im Suchindex

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adam_text	CONTENT OVERVIEW CONTENT OVERVIEW................................ I TABLE OF CONTENTS...................................................................................................................... II LIST OF TABLES.........................................................................................................................VIII LIST OF ABBREVIATIONS................................................................................................................ X A. INTRODUCTION......................................................................................................................11 B. THE ROLES OF CONTROLLERS AND THEIR RELATIONSHIPS: TOWARDS A MORE COMPREHENSIVE PICTURE THROUGH SCALE DEVELOPMENT AND VALIDATION ...................................................... 26 C. HOW DO CONTROLLER ROLES SHAPE STRATEGIC DECISION-MAKING? THE IMPORTANCE OF COGNITIVE FLEXIBILITY IN THE CONTROLLER-MANAGER INTERACTION ......................................... 68 D. WHAT IT TAKES TO BECOME A BUSINESS PARTNER: THE BUSINESS PARTNER MINDSET AND THE MODERATING EFFECT OF JOB AUTONOMY ............................................................................. 116 E. DISCUSSION.......................................................................................................................162 F. APPENDIX.........................................................................................................................192 G. REFERENCES, 234 TABLE OF CONTENTS CONTENT OVERVIEW............................................... . ....................................................................... I TABLE OF CONTENTS.......................................................................................................................II LIST OF TABLES..........................................................................................................................VIII LIST OF ABBREVIATIONS................................................................................................... X A. INTRODUCTION...................................................................................................................... 11 A. 1 RESEARCH MOTIVATION......................................................................................................11 A.2 RESEARCH OBJECTIVES.......................................................................................................14 A.2.1 RESEARCH OBJECTIVE ONE: THE ROLES OF CONTROLLERS AND THEIR RELATIONSHIPS ................. 15 A.2.2 RESEARCH OBJECTIVE TWO: HOW CONTROLLER ROLES SHAPE STRATEGIC DECISION-MAKING .... 17 A.2.3 RESEARCH OBJECTIVE THREE: THE BUSINESS PARTNER MINDSET OF A CONTROLLER .................. 18 A.3 RESEARCH APPROACH....................................................................................................... 20 A.3.1 DATA COLLECTION...........................................................................................................20 A. 3.2 DATA PROCESSING AND METHODS........................................................ 22 A. 4 STRUCTURE OF DISSERTATION ............................................................................................... 23 B. THE ROLES OF CONTROLLERS AND THEIR RELATIONSHIPS: TOWARDS A MORE COMPREHENSIVE PICTURE THROUGH SCALE DEVELOPMENT AND VALIDATION ...................................................... 26 B. L SUMMARY.......................................................................................................................26 B.2 INTRODUCTION.................................................................................................................. 27 B.3 THEORETICAL BACKGROUND................................................................................................ 29 B. 3.I SCOREKEEPING ACTIVITIES AS A SEPARATE ROLE OF CONTROLLERS......................................29 B.3.2 ROLES AS COMPLEMENTS OR SUBSTITUTES ............... . ........................................................31 B.4 SCALE DEVELOPMENT PROCESS...........................................................................................32 B.4.1 PHASE 1: DEFINITION OF CONTROLLER ROLES..................................................................... 33 B.4.2 PHASE 2: DEVELOPMENT OF ITEMS AND CHOICE OF SCALE FORMAT ..................................... 36 B.4.3 PHASE 3: CONTENT VALIDITY ASSESSMENT OF ITEMS ......................................................... 37 8.4.4 PHASE 4: INITIAL ITEM REDUCTION AND EXPLORATORY FACTOR ANALYSIS ............................... 40 6.4.4.1 SAMPLE...............................................................................................................40 B.4.4.2 METHOD AND RESULTS.............................................................................................43 6.4.5 PHASE 5: CONFIRMATORY FACTOR ANALYSIS ..................................................................... 46 6.4.5.1 SAMPLE...............................................................................................................46 B.4.5.2 METHOD AND RESULTS.............................................................................................48 6.4.6 PHASE 6: ASSESSMENT OF CONVERGENT VALIDITY..............................................................51 6.4.7 PHASE 7: ASSESSMENT OF DISCRIMINANT VALIDITY............................................................54 6.4.8 PHASE 8: ASSESSMENT OF NOMOLOGICAL VALIDITY............................................................ 56 6.5 DISCUSSION AND CONCLUSION.............................................................................................62 C. HOW DO CONTROLLER ROLES SHAPE STRATEGIC DECISION-MAKING? THE IMPORTANCE OF COGNITIVE FLEXIBILITY IN THE CONTROLLER-MANAGER INTERACTION ........................................ 68 C.L SUMMARY................................................ . .......................................................................68 C.2 INTRODUCTION....................................................................................................................69 C.3 THEORETICAL BACKGROUND..................................................................................................71 C.3.1 ROLES OF CONTROLLERS................................................................................................... 71 C.3.2 ROLES OF CONTROLLERS AND STRATEGIC DECISION-MAKING ................................................. 73 C.3.3 INFORMATION PROCESSING THEORY AND COGNITIVE FLEXIBILITY ........................................... 75 C.4 DEVELOPMENT OF HYPOTHESES...........................................................................................78 C.4.1 ASSOCIATION BETWEEN THE BUSINESS PARTNER ROLE AND COGNITIVE FLEXIBILITY ................. 78 C.4.2 MODERATING EFFECT OF ENVIRONMENTAL DYNAMISM ON THE ASSOCIATION BETWEEN THE BUSINESS PARTNER ROLE AND COGNITIVE FLEXIBILITY ........................................................... 79 C.4.3 ASSOCIATION BETWEEN THE WATCHDOG ROLE AND COGNITIVE FLEXIBILITY ........................... 81 C.4.4 MODERATING EFFECT OF ENVIRONMENTAL DYNAMISM ON THE ASSOCIATION BETWEEN THE WATCHDOG ROLE AND COGNITIVE FLEXIBILITY..................................................................... 83 C.4.5 ASSOCIATION BETWEEN THE SCOREKEEPER ROLE AND COGNITIVE FLEXIBILITY ........................ 84 C.4.6 MODERATING EFFECT OF ENVIRONMENTAL DYNAMISM ON THE ASSOCIATION BETWEEN THE SCOREKEEPER ROLE AND COGNITIVE FLEXIBILITY..................................................................86 C.4.7 ASSOCIATION BETWEEN COGNITIVE FLEXIBILITY AND THE QUALITY OF A STRATEGIC DECISION.... 88 C.4.8 ASSOCIATION BETWEEN COGNITIVE FLEXIBILITY AND THE SPEED OF A STRATEGIC DECISION ..... 89 C.5 METHODOLOGY................................................................................................................. 91 C.5.1 SAMPLE............................... 91 C.5.2 MEASUREMENT INSTRUMENTS ........................................................................................ 93 C.6 ANALYSIS AND RESULTS...................................................................................................... 99 C.6.1 ANALYTICAL APPROACH..................................................................................................99 C.6.2 MEASUREMENT MODEL................................................................................................100 C.6.3 STRUCTURAL MODEL AND HYPOTHESES TESTING.................................................................103 C.6.4 SUPPLEMENTARY MEDIATION ANALYSIS..........................................................................108 C. 6.5 SUPPLEMENTARY TESTING FOR UNOBSERVED HETEROGENEITY ........................................ I L L C. 7 DISCUSSION AND CONCLUSION................................................................................... 112 D. WHAT IT TAKES TO BECOME A BUSINESS PARTNER: THE BUSINESS PARTNER MINDSET AND THE MODERATING EFFECT OF JOB AUTONOMY.............................................................................116 D. L SUMMARY......................................................................................................................116 D.2 INTRODUCTION................................................................................................................ 117 D.3 THEORETICAL BACKGROUND AND HYPOTHESIS DEVELOPMENT ............................................... 120 D. 3.1 ORGANIZATIONAL ROLE THEORY................................................................................. 120 D.3.2 BUSINESS PARTNER ROLE...............................................................................................121 D.3.3 BUSINESS PARTNER MINDSET.........................................................................................123 D.3.4 JOB AUTONOMY IN A CONTROLLER*S WORK ENVIRONMENT.................................................124 D.4 SCALE DEVELOPMENT PROCESS..........................................................................................125 D.4.1 PHASE 1: DEFINITION OF BUSINESS PARTNER MINDSET.....................................................126 D.4.2 PHASE 2: DEVELOPMENT OF ITEMS AND CHOICE OF SCALE FORMAT. 130 D.4.3 PHASE 3: CONTENT VALIDITY ASSESSMENT OF ITEMS ....................................................... 130 D.4.4 PHASE 4: INITIAL ITEM REDUCTION AND EXPLORATORY FACTOR ANALYSIS ............................. 131 D.4.4.1 SAMPLE............................................................................................................. 131 D.4.4.2 METHOD AND RESULTS........................................................................................... 134 D.4.5 PHASE 5: CONFIRMATORY FACTOR ANALYSIS................................................................... 135 D.4.5.1 SAMPLE............................................................................................................. 135 D.4.5.2 METHOD AND RESULTS........................................................................................... 138 D.4.6 PHASE 6: ASSESSMENT OF CONVERGENT VALIDITY...........................................................139 D.4.7 PHASE 7: ASSESSMENT OF DISCRIMINANT VALIDITY.................................. 140 D.4.8 PHASE 8: ASSESSMENT OF NOMOLOGICAL VALIDITY ........................................................ 142 D.5 SCALE APPLICATION AND HYPOTHESIS TESTING ...................................................................... 144 D.5.1 SAMPLE AND MEASURES..............................................................................................144 D.5.2 ANALYTIC APPROACH AND HYPOTHESIS TESTING .............................................................. 146 D. 5.3 EXPLORATORY ANALYSIS FOR BUSINESS PARTNER MINDSET AND TRADITIONAL ROLES ............ 152 D. 6 DISCUSSION AND CONCLUSION...................................................................................156 E. DISCUSSION.....................................................................................................................162 E. 1 SUMMARY OF KEY FINDINGS............................................................................................. 162 E.2 CONTRIBUTIONS................................................................................................................ 164 E. 2.1 THEORETICAL CONTRIBUTIONS...................................................................................164 E.2.2 EMPIRICAL CONTRIBUTIONS .......................................................................................... 167 E.2.3 METHODOLOGICAL CONTRIBUTIONS ................................................................................ 169 E.3 MANAGERIAL IMPLICATIONS...............................................................................................170 E.4 LIMITATIONS...................................................................................................................173 E.4.1 THEORETICAL LIMITATIONS........................................................................................... 173 E.4.2 METHODOLOGICAL LIMITATIONS.................................................................................... 177 E.4.2.1 LIMITATIONS ASSOCIATED WITH SCALE DEVELOPMENT PROCEDURES 177 E.4.2.2 LIMITATIONS ASSOCIATED WITH SURVEY RESEARCH ................................................. 182 E. 5 FUTURE RESEARCH......................................................................................................187 F. APPENDIX....................................................................................................................... 192 F. 1 CONTENT VALIDITY ASSESSMENT INSTRUMENTS ..................................................................... 192 F.1.1 INSTRUMENT APPLIED FOR ROUND 1 IN CHAPTER B ......................................................... 192 F. 1.2 INSTRUMENT APPLIED FOR ROUND 2 IN CHAPTER B ........................................204 F. 1.3 INSTRUMENT APPLIED IN CHAPTER D ..........................................................................216 F.2 FINAL SCALES................................................................................................................... 222 F.2.1 SCALES FOR BUSINESS PARTNER, WATCHDOG, AND SCOREKEEPER ROLES ............................... 222 F.2.2 SCALE FOR BUSINESS PARTNER MINDSET..........................................................................223 F.3 SURVEY INSTRUMENTS....................................................................................................... 224 F.3.1 INSTRUMENTS APPLIED IN CHAPTER B.............................................................................224 F.3.2 INSTRUMENTS APPLIED IN CHAPTER C.............................................................................228 F.3.3 INSTRUMENTS APPLIED IN CHAPTER D ............................................................................232 G. REFERENCES, 234
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spelling	Güssow, Daniel Verfasser aut The business partner, watchdog, and scorekeeper roles of controllers scale development, antecedents, and consequences Daniel Güssow Vallendar [2017] X, 11-252 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Dissertation Wissenschaftliche Hochschule für Unternehmensführung (WHU) - Otto Beisheim School of Management, Vallendar 2017 Controller (DE-588)4195283-2 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Controller (DE-588)4195283-2 s DE-604 B:DE-101 application/pdf http://d-nb.info/1151836656/04 Inhaltsverzeichnis B:DE-101 application/pdf http://digitale-objekte.hbz-nrw.de/storage2/2018/03/09/file_24/7591432.pdf Inhaltsverzeichnis DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030304397&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Güssow, Daniel The business partner, watchdog, and scorekeeper roles of controllers scale development, antecedents, and consequences Controller (DE-588)4195283-2 gnd
subject_GND	(DE-588)4195283-2 (DE-588)4113937-9
title	The business partner, watchdog, and scorekeeper roles of controllers scale development, antecedents, and consequences
title_auth	The business partner, watchdog, and scorekeeper roles of controllers scale development, antecedents, and consequences
title_exact_search	The business partner, watchdog, and scorekeeper roles of controllers scale development, antecedents, and consequences
title_full	The business partner, watchdog, and scorekeeper roles of controllers scale development, antecedents, and consequences Daniel Güssow
title_fullStr	The business partner, watchdog, and scorekeeper roles of controllers scale development, antecedents, and consequences Daniel Güssow
title_full_unstemmed	The business partner, watchdog, and scorekeeper roles of controllers scale development, antecedents, and consequences Daniel Güssow
title_short	The business partner, watchdog, and scorekeeper roles of controllers
title_sort	the business partner watchdog and scorekeeper roles of controllers scale development antecedents and consequences
title_sub	scale development, antecedents, and consequences
topic	Controller (DE-588)4195283-2 gnd
topic_facet	Controller Hochschulschrift
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