Environmental and task uncertainty, and the importance of controllers' activities

Martijn Schoute ()
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Martijn Schoute: Vrije Universiteit Amsterdam, Amsterdam, Netherlands

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2024, vol. 98, issue 4, 153-160

Abstract: This article examines the relationships between environmental and task uncertainty, and the importance of controllers' activities. Survey data from 412 Dutch organizations operating in a wide variety of sectors are used to explore these relationships, focusing explicitly on their entire controllership function. The results show much variation in terms of the importance of controllers' activities, both within and across organizations. Factor analysis identifies seven dimensions of controllers' activities importance, of which budgeting/reporting activities are the most important. Environmental and task uncertainty are differently related to these dimensions of controllers' activities importance.

Keywords: Controllers'; activities; environmental; uncertainty; task; uncertainty (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:98:y:2024:i:4:p:153-160

DOI: 10.5117/mab.98.116126

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