第7章控制器角色:规模开发和验证

IF 1.3 4区计算机科学 Q4 AUTOMATION & CONTROL SYSTEMS

Measurement & Control Pub Date : 2018-08-21 DOI:10.1108/S1479-351220180000033007

S. Fourné, Daniel Guessow, Utz Schäffer

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引用次数: 4

摘要

我们开发并验证了控制器的业务伙伴、看门狗和记分员角色的测量工具。本研究提出要提高管理会计调查研究的质量，要重视规模的发展，特别是构建效度。通过关注控制器角色的活动集，我们提供了他们当前角色的理论和经验基础图片。本研究中提出的测量工具能够系统地研究控制器角色、它们之间的关系、前因和性能结果。

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Chapter 7 Controller Roles: Scale Development and Validation

Abstract We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct validity. By focusing on the activity sets of the controllers’ roles, we provide a theoretically and empirically grounded picture of their current roles. The measurement instruments presented in this study enable systematic research progress on controller roles, their relationships, antecedents, and performance outcomes.

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来源期刊

Measurement & Control 工程技术-仪器仪表

自引率

10.00%

发文量

164

审稿时长

>12 weeks

期刊介绍： Measurement and Control publishes peer-reviewed practical and technical research and news pieces from both the science and engineering industry and academia. Whilst focusing more broadly on topics of relevance for practitioners in instrumentation and control, the journal also includes updates on both product and business announcements and information on technical advances.