In recent years there has been much debate on the new business-oriented role of management accountants, also called controllers. The purpose of this paper is to investigate to what extent the involvement of the business unit (BU) controller in the decision-making process of business units is...

Purpose: During choir rehearsals, a conductor continuously holds choir members accountable for what they do and how they sing. Hence, members are held accountable through action. This allows a conductor to emphasize his/her expertise and underline his/her authority. Choir members typically...