Accounting choices of controllers: An insight into controller deliberations

Therèse de Groot

Accounting choices of controllers: An insight into controller deliberations

Therèse de Groot

Center Ph. D. Students

Research output: Thesis › Doctoral Thesis

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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 language	English
Qualification	Doctor of Philosophy
Awarding Institution	Tilburg University
Supervisors/Advisors	van de Ven, A.C.N., Promotor, External person Corbey, M.H., Promotor, External person
Award date	2 Sep 2015
Place of Publication	Tilburg
Publisher	CentER, Center for Economic Research
Print ISBNs	9789056684471
Publication status	Published - 2015

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

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