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Controllers’ use of informational tactics




TekijätLukas Goretzki, Kari Lukka, Martin Messner

KustantajaTaylor & Francis

Julkaisuvuosi2018

JournalAccounting and Business Research

Vuosikerta48

Numero6

Aloitussivu700

Lopetussivu726

Sivujen määrä27

ISSN0001-4788

eISSN2159-4260

DOIhttps://doi.org/10.1080/00014788.2017.1407627

Verkko-osoitehttps://doi.org/10.1080/00014788.2017.1407627

Rinnakkaistallenteen osoitehttps://research.utu.fi/converis/portal/detail/Publication/28323580


Tiivistelmä

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.


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