One of the most widely accepted and longest held beliefs is the controllability principle, which says that

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One of the most widely accepted and longest held beliefs is the controllability principle, which says that organization units and people should be held accountable only for things that they can control.
Required
(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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