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.
|Qualification||Doctor of Philosophy|
|Award date||2 Sep 2015|
|Place of Publication||Tilburg|
|Publication status||Published - 2015|