Abstract
Original language | English |
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Qualification | Doctor of Philosophy |
Awarding Institution |
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Supervisors/Advisors |
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Award date | 2 Sep 2015 |
Place of Publication | Tilburg |
Publisher | |
Print ISBNs | 9789056684471 |
Publication status | Published - 2015 |
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Accounting choices of controllers : An insight into controller deliberations. / de Groot, Therèse.
Tilburg : CentER, Center for Economic Research, 2015. 199 p.Research output: Thesis › Doctoral Thesis › Scientific
TY - THES
T1 - Accounting choices of controllers
T2 - An insight into controller deliberations
AU - de Groot, Therèse
PY - 2015
Y1 - 2015
N2 - 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.
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.
M3 - Doctoral Thesis
SN - 9789056684471
T3 - CentER Dissertation Series
PB - CentER, Center for Economic Research
CY - Tilburg
ER -