Der Einfluss von Managerdruck auf die Urteilsfindung von Controllern (English shop)

Eine theoretische und empirische Analyse vor dem Hintergrund spezifischer Karriereorientierungen

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The present study focuses on the interaction between managers and controllers, since the latter constitute a significant occupational group within the company, entrusted in particular with the tasks of providing continuous management support and information supply to management within the organisation. Owing to their contribution to ensuring an adequate information base, controllers have steadily developed over time from mere suppliers of figures into partners and advisors to management. The associated fields of activity place high demands on their own judgement. Rarely, however, is it questioned whether and to what extent these demands can realistically be met by controllers given their limited human capacities. Pressure exerted on them by managers is regarded in the literature as a critical phenomenon with respect to a possible loss of neutrality on the part of controllers. Building on studies of their fundamental willingness to yield to managerial pressure, this study examines in greater depth whether the influence of pressure varies depending on the individual career orientations of controllers.