Accounting choices of controllers

An insight into controller deliberations

Therèse de Groot

Research output: ThesisDoctoral ThesisScientific

417 Downloads (Pure)

Abstract

This doctoral thesis provides insights into the accounting choice process of business controllers. The main contribution is a new approach in analyzing financial accounting choices, using an interpretive methodology. Moreover, the overall framework of analysis developed in this thesis can help organizations to understand accounting choice behavior of controllers. It provides insights into the complexity of the accounting choice process, the factors influencing the accounting choices, the different types of choices that business unit controllers face during this process, and their deliberations when making these choices.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • Tilburg University
Supervisors/Advisors
  • van de Ven, A.C.N., Promotor, External person
  • Corbey, M.H., Promotor, External person
Award date2 Sep 2015
Place of PublicationTilburg
Publisher
Print ISBNs9789056684471
Publication statusPublished - 2015

Fingerprint

Controller
Accounting choice
Deliberation
Choice process
Influencing factors
Financial accounting
Methodology
Choice behavior
Interpretive

Cite this

de Groot, T. (2015). Accounting choices of controllers: An insight into controller deliberations. Tilburg: CentER, Center for Economic Research.
de Groot, Therèse. / Accounting choices of controllers : An insight into controller deliberations. Tilburg : CentER, Center for Economic Research, 2015. 199 p.
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de Groot, T 2015, 'Accounting choices of controllers: An insight into controller deliberations', Doctor of Philosophy, Tilburg University, Tilburg.

Accounting choices of controllers : An insight into controller deliberations. / de Groot, Therèse.

Tilburg : CentER, Center for Economic Research, 2015. 199 p.

Research output: ThesisDoctoral ThesisScientific

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AB - This doctoral thesis provides insights into the accounting choice process of business controllers. The main contribution is a new approach in analyzing financial accounting choices, using an interpretive methodology. Moreover, the overall framework of analysis developed in this thesis can help organizations to understand accounting choice behavior of controllers. It provides insights into the complexity of the accounting choice process, the factors influencing the accounting choices, the different types of choices that business unit controllers face during this process, and their deliberations when making these choices.

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de Groot T. Accounting choices of controllers: An insight into controller deliberations. Tilburg: CentER, Center for Economic Research, 2015. 199 p. (CentER Dissertation Series).