Abstract

In this study of the controller's decision-making authority, controllers, their peers, and superiors in 25 firms were interviewed for their perceptions of the controller's authority in specific decisions. The data indicate that controllers do not have the same authority in all their functions or in the various decisions within those functions. Also controllers, their peers, and superiors have different perceptions of the controller's authority. A comparison is made with the findings of an earlier study on personnel managers, and some implications are noted.

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