One of the most widely accepted and longest held beliefs is the controllability principle, which says that
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(a) For any job you choose, give one example of something you should be expected to control and one example of something you should not be expected to control.
(b) Can you think of an example in which making yourself responsible for something that you cannot control would promote a desirable activity?
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Management Accounting Information for Decision-Making and Strategy Execution
ISBN: 978-0137024971
6th Edition
Authors: Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young
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