Controller involvement in management: An empirical study in large Italian corporations

Journal of Accounting & Organizational Change

Volumn 3, Issue 1, 2007, Pages 29-43

  Zoni, Laura ^a   Merchant, Kenneth A ^b  

^a BOCCONI UNIVERSITY   (Italy)

^b UNIVERSITY OF SOUTHERN CALIFORNIA   (United States)

Author keywords

Control; Decision making; Italy; Large enterprises; Managerial activities

Indexed keywords

EID: 79957658365     PISSN: 18325912     EISSN: None     Source Type: Journal    
DOI: 10.1108/18325910710732849     Document Type: Article

References (37)

1. Agliati, M. (1997), “L'evoluzione del ruolo dei sistemi amministrativi”, in Pistoni, A. and Songini, L. (Eds), Il Management del 2000: Quali Sfide per la Funzione Amministrativa, Milano, Egea.
2. Aranya, N. and Ferris, K.R. (1984), “A reexamination of accountants' organizational-professional conflict”, The Accounting Review, Vol. 59 No. 1, pp. 1-15.
3. Birkett, W.P. (1995), “Management accounting and knowledge management”, Management Accounting, November, pp. 44-48.
4. Bontis, N. (2001), “Assessing knowledge assets: a review of the models used to measure intellectual capital”, International Journal of Management Reviews, Vol. 3 No. 1, pp. 41-60.
5. Burns, J. and Baldvinsdottir, G. (2005), “An institutional perspective of accountants' new roles – the interplay of contradictions and praxis”, European Accounting Review, Vol. 14 No. 4, pp. 725-57.
6. Davis, H.A. and Militello, F.C. (1994), The Empowered Organization: Redefining the Roles and Practices of Finance, Financial Executives Research Foundation, Morristown, NJ.
7. Granlund, M. and Lukka, K. (1998), “It's a small world of management accounting practices”, Journal of Management Accounting Research, Vol. 10, pp. 153-79.
8. Granlund, M. and Taipaleenmaki, J. (2005), “Management control and controllership in new economy firms – a life cycle perspective”, Management Accounting Research, Vol. 16, pp. 21-57.
9. Greenhalgh, R.W. (2000), “Information and the transnational SME controller”, Management Accounting Research, Vol. 11, pp. 413-26.
10. Hopper, T. (1980), “Role conflicts of management accountants and their position within organisation structures”, Accounting, Organizations and Society, Vol. 5 No. 4, pp. 401-11.
11. Hrisak, D. (1997), “The controller as business strategist”, Management Accounting,December, pp. 48-49.
12. IFAC (2001), A Profession Transforming: From Accounting to Management, Study No. 11, International Federation of Accountant, New York, NY.
13. IFAC (2002), The Role of the Chief Financial Officer in 2010, International Federation of Accountants, New York, NY.
14. IMA (1999), Tools and Techniques for Redesigning the Finance Function,Statement on Management Accounting #5F, Institute of Management Accountants, Montvale, NJ.
15. Indjejikian, R.J. and Matějka, M. (2006), “Business unit controllers and organizational slack”, The Accounting Review, Vol. 81 No. 4, pp. 849-72.
16. Jablonsky, S.F., Keating, P. and Heian, J.B. (1993), Business Advocate or Corporate Policemen: Assessing Your Role as a Financial Executive, Financial Executives Research Foundation, Morristown, NJ.
17. Järvenpää, M. (1997), “Strategic management accounting and a changing role of the management accountant”, paper presented at the 20th Annual Congress of the European Accounting Association, Graz, April 23-25.
18. Kaplan, R.S. (1995), “New roles for management accountants”, Cost Management, Fall, pp. 6-13.
19. Keating, P.J. and Jablonsky, S.F. (1990), The Changing Roles of Financial Management: Getting Close to the Business, Financial Executives Research Foundation, Morristown, NJ.
20. Lengnick-Hall, C.A. (1992), “Innovation and competitive advantage: what we know and what we need to learn”, Journal of Management, Vol. 18 No. 2, pp. 399-429.
21. Lev, B. (2001), Intangibles: Management, Measurement, and Reporting, The Brookings Institution, Washington, DC.
22. Loomis, C.J. (1999), “Lies, damned lies, and managed earnings”, Fortune, August 2.
23. Lorsch, J.W. and Allen, S.A. (1973), Managing Diversity and Interdependence: An Organizational Study of Multidivisional Firms, Harvard Business School Division of Research, Boston, MA.
24. Maas, V.S. (2005), “The effect of controller involvement in management on business unit performance reporting: an empirical investigation”, paper presented at American Accounting Association Management Accounting Section Annual Research Conference, Clearwater Beach, FL, January 5-7.
25. Messmer, M. (1999), “The role of the controller”, Strategic Finance, February.
26. Mouritsen, J. (1996), “Five aspects of accounting departments' work”, Management Accounting Research, Vol. 7 No. 3, pp. 283-303.
27. Rappaport, A. (1992), “CFOs and strategist: forging a common framework”, Harvard Business Review, Vol. 70 No. 3, pp. 84-91.
28. Roehl-Anderson, J.M. and Bragg, S.M. (2000), The Controller's Function: The Work of the Managerial Accountant, Wiley, New York, NY.
29. Rosenzweig, K. (1981), “An exploratory field study of the relationships between the controllers department and overall organizational characteristics”, Accounting, Organizations and Society, Vol. 6 No. 4, pp. 339-54.
30. Sathe, V. (1982), Controller Involvement in Management, Prentice-Hall, Englewood Cliffs, NJ.
31. Scheumann, J. (1999), “Why isn't the controller having more impact?”, Strategic Finance, April.
32. Sheridan, T.T. (1995), “Management accounting in global European corporations: anglophone and continental viewpoints”, Management Accounting Research, Vol. 6, pp. 287-94.
33. Siegel, G. and Sorensen, J.E. (1999), Counting More, Counting Less: Transformation in the Management Accounting Profession: The 1999 Practice Analysis of Management Accounting, Institute of Management Accountants, Montvale, NJ.
34. Simon, C. (1992), The Role of the Accountant in Strategic Planning: A Model for the 1990s, Gower Publishing Company Limited, Aldershot.
35. Simon, H.A., Kozmetsky, G., Guetzkow, H. and Tyndall, G. (1954), Centralization vs Decentralization in Organizing the Controller's Department, The Controllership Foundation, New York, NY.
36. Stoner, J.A.F. and Werner, F.M. (1993), Finance in the Quality Revolution: Adding Value by Integrating Financial and Total Quality, Financial Executives Research Foundation, Morristown, NJ.
37. Yazdifar, H. and Tsamenyi, M. (2005), “Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations”, Journal of Accounting & Organizational Change, Vol. 1 No. 2, pp. 180-98.