Controllers and strategic decision-making: The role of cognitive flexibility in controller-manager collaboration

IF 4.2 2区管理学 Q1 BUSINESS, FINANCE

Management Accounting Research Pub Date : 2023-09-01 DOI:10.1016/j.mar.2023.100840

Sebastian P.L. Fourné , Daniel Guessow , Maximilian Margolin , Utz Schäffer

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引用次数: 2

Abstract

Extending research about controllers’ different roles, we develop new insights into how controllers collaborate with line managers and thereby shape strategic decision-making quality and speed. We introduce the concept of cognitive flexibility as an important characteristic of the controller-manager collaboration and hypothesize that the business partner role is positively related to cognitive flexibility in controller-manager collaboration, whereas the watchdog and scorekeeper roles are expected to have a negative association. Data collected through three surveys empirically supports these hypotheses for the business partner and scorekeeper roles. Furthermore, our results support the notion that cognitive flexibility in interpersonal collaboration is a key mechanism through which controller roles can influence strategic decision-making. Specifically, we find that the positive (negative) relation between the business partner (scorekeeper) role and the quality of strategic decisions is mediated by cognitive flexibility.

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控制者与战略决策:认知灵活性在控制者-管理者协作中的作用

通过扩展对控制者不同角色的研究，我们对控制者如何与直线经理合作，从而塑造战略决策质量和速度有了新的见解。我们引入了认知灵活性的概念，将其作为控制者-管理者协作的一个重要特征，并假设在控制者-经理协作中，业务伙伴角色与认知灵活性呈正相关，而监督者和记分员角色预计具有负相关。通过三项调查收集的数据从经验上支持了商业伙伴和记分员角色的这些假设。此外，我们的研究结果支持这样一种观点，即人际协作中的认知灵活性是控制者角色影响战略决策的关键机制。具体而言，我们发现商业伙伴（记分员）角色与战略决策质量之间的正（负）关系是由认知灵活性介导的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Management Accounting Research Multiple-

CiteScore

7.10

自引率

4.30%

发文量

期刊介绍： Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.