uu.seUppsala University Publications
Change search
ReferencesLink to record
Permanent link

Direct link
Agency within constraints: Exploring the effects of organizational structural arrangements on ‘business partner’ role of controllers.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2013 (English)Conference paper, Abstract (Refereed)
Abstract [en]

The literature about roles of controllers has been growing in the last years, but research focused more on descriptions and labeling of these roles, and still not enough is known about the drivers of the different roles of controllers (Byrne and Pierce, 2007, Hartmann and Maas, 2011, Graham et al, 2012). Lately Hartman and Maas (2011) investigated quantitatively a link between controllers’ roles and uncertainty. By focusing on organizational context they developed previous research that ascribed explanatory power mainly to individual characteristics of controllers or ‘interplay’ with other organizational members (Sathe, 1983, Mouritsen, 1996, Pierce and O´Dea, 2003, de Loo, 2011). The current study also focuses on organizational context, in particular on different dimensions of organizational structure. However, it uses a case study method to provide an illustration based on a case company from a paper packaging industry of how different aspects of organizational structure can enable/constraint the ‘business partner’ role of controllers. The theoretical contribution is threefold. First, the study suggests ‘agency within constraints’ perspective to understand controllers’ roles, where organizational circumstances cannot be downplayed. Second, the study outlines a number of organizational enablers/constraints of the ‘business partner’ role of controllers. Third, it provides a sketch of a possible mechanism of an impact of the ‘business partner’ role on creating value in organizations. 

Place, publisher, year, edition, pages
National Category
Economics and Business
URN: urn:nbn:se:uu:diva-217340OAI: oai:DiVA.org:uu-217340DiVA: diva2:692905
European Accounting Association Congress 2013
Available from: 2014-02-03 Created: 2014-02-03 Last updated: 2014-02-03

Open Access in DiVA

No full text

By organisation
Department of Business Studies
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 288 hits
ReferencesLink to record
Permanent link

Direct link