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Tác giả CN
| Goretzki, Lukas. | |
Nhan đề
| Controllers’ use of informational tactics / Lukas Goretzki, Kari Lukka, Martin Messener. | |
Thông tin xuất bản
| 2018. | |
Mô tả vật lý
| p. 700-726. | |
Tóm tắt
| Controllers typically have a ‘dual accountability’ towards the finance function and operational management, respectively. This dual accountability at times confronts them with conflicting expectations. In this paper, we suggest that ‘informational tactics’ constitute an important resource which controllers rely on so as to handle these expectations and to successfully present themselves vis-à-vis their different internal stakeholders. Drawing upon interview data, we demonstrate that informational tactics relate to different dimensions of information control (i.e. ‘when’, ‘how’ and ‘what’ information is to be exchanged) and that they depend on the respective room for manoeuvre a controller has in a given situation. Overall, our analysis adds a more nuanced picture to the literature on controllers’ handling of information and demonstrates the fundamental role of informational tactics for their everyday work. | |
Đề mục chủ đề
| International Finance--Controls. | |
Đề mục chủ đề
| Tài chính quốc tế--Kiểm soát. | |
Thuật ngữ không kiểm soát
| Bộ điều khiển | |
Thuật ngữ không kiểm soát
| Chiến thuật thông tin | |
Thuật ngữ không kiểm soát
| Conflicting accountabilities | |
Thuật ngữ không kiểm soát
| Controllers’ interactions | |
Thuật ngữ không kiểm soát
| Controllers’ work | |
Thuật ngữ không kiểm soát
| Informational tactics | |
Thuật ngữ không kiểm soát
| Xung đột trách nhiệm | |
Nguồn trích
| Accounting and Business Research.- Vol 48-No 6 |
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| 100 | 1 |aGoretzki, Lukas. |
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| 245 | 10|aControllers’ use of informational tactics / |cLukas Goretzki, Kari Lukka, Martin Messener. |
|---|
| 260 | |c2018. |
|---|
| 300 | 10|ap. 700-726. |
|---|
| 520 | |aControllers typically have a ‘dual accountability’ towards the finance function and operational management, respectively. This dual accountability at times confronts them with conflicting expectations. In this paper, we suggest that ‘informational tactics’ constitute an important resource which controllers rely on so as to handle these expectations and to successfully present themselves vis-à-vis their different internal stakeholders. Drawing upon interview data, we demonstrate that informational tactics relate to different dimensions of information control (i.e. ‘when’, ‘how’ and ‘what’ information is to be exchanged) and that they depend on the respective room for manoeuvre a controller has in a given situation. Overall, our analysis adds a more nuanced picture to the literature on controllers’ handling of information and demonstrates the fundamental role of informational tactics for their everyday work. |
|---|
| 650 | 10|aInternational Finance|xControls. |
|---|
| 650 | 10|aTài chính quốc tế|xKiểm soát. |
|---|
| 653 | 0 |aBộ điều khiển |
|---|
| 653 | 0 |aChiến thuật thông tin |
|---|
| 653 | 0 |aConflicting accountabilities |
|---|
| 653 | 0 |aControllers’ interactions |
|---|
| 653 | 0 |aControllers’ work |
|---|
| 653 | 0 |aInformational tactics |
|---|
| 653 | 0 |aXung đột trách nhiệm |
|---|
| 773 | 0 |tAccounting and Business Research.|gVol 48-No 6 |
|---|
| 890 | |a0|b0|c0|d0 |
|---|
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