The Managers- Satisfaction regarding Management Control and Their Managerial Performance (notice n° 410506)
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|---|---|
| fixed length control field | 01754cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102701.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Fornerino, Marianela |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Managers- Satisfaction regarding Management Control and Their Managerial Performance |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2010.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 52 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In line with the behavioral research approach in management control, this paper suggests the integration of a new variable: the satisfaction of non-opportunistic managers with respect to management control. Adapting results of research in marketing to management control allows us to consider this variable as a partial proxy of the performance of management control. Through a survey (N=155 answers), the authors validate a model integrating the satisfaction of managers as an explanatory variable of their managerial performance. The explanatory power of this link is statistically significant, although weak. These results also suggest very interesting outputs for practitioners, especially about levers that management accountants should privilege in order to optimize the managers- satisfaction and, thus, their managerial performance. These levers have two dimensions: a technical one and a relational one; the former seems to be the most determinant. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | managers satisfaction |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | managerial performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Godener, Armelle |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ray, Daniel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 16 | 3 | 2010-12-01 | p. 101-126 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2010-3-page-101?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2010-3-page-101?lang=en&redirect-ssocas=7080</a> |
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