DOAJ Open Access 2024

Environmental and task uncertainty, and the importance of controllers’ activities

Martijn Schoute

Abstrak

This article examines the relationships between environmental and task uncertainty, and the importance of controllers’ activities. Survey data from 412 Dutch organizations operating in a wide variety of sectors are used to explore these relationships, focusing explicitly on their entire controllership function. The results show much variation in terms of the importance of controllers’ activities, both within and across organizations. Factor analysis identifies seven dimensions of controllers’ activities importance, of which budgeting/reporting activities are the most important. Environmental and task uncertainty are differently related to these dimensions of controllers’ activities importance.

Topik & Kata Kunci

Business Business mathematics. Commercial arithmetic. Including tables, etc.

Penulis (1)

Martijn Schoute

Format Sitasi

APA MLA BibTeX

Schoute, M. (2024). Environmental and task uncertainty, and the importance of controllers’ activities. https://doi.org/10.5117/mab.98.116126

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Informasi Jurnal

Tahun Terbit: 2024
Sumber Database: DOAJ
DOI: 10.5117/mab.98.116126
Akses: Open Access ✓