A1 Refereed original research article in a scientific journal

Controllers’ use of informational tactics




AuthorsLukas Goretzki, Kari Lukka, Martin Messner

PublisherTaylor & Francis

Publication year2018

JournalAccounting and Business Research

Volume48

Issue6

First page 700

Last page726

Number of pages27

ISSN0001-4788

eISSN2159-4260

DOIhttps://doi.org/10.1080/00014788.2017.1407627

Web address https://doi.org/10.1080/00014788.2017.1407627

Self-archived copy’s web addresshttps://research.utu.fi/converis/portal/detail/Publication/28323580


Abstract

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.


Downloadable publication

This is an electronic reprint of the original article.
This reprint may differ from the original in pagination and typographic detail. Please cite the original version.





Last updated on 2024-26-11 at 20:45