# Controllers and strategic decision-making: The role of cognitive flexibility in controller-manager collaboration

> Research article (Management Accounting Research, 2023) · cited 18× · AI/ML

**Wikidata**: [openalex:W4322745152](https://www.wikidata.org/wiki/openalex:W4322745152)  
**Source**: https://4ort.xyz/entity/controllers-and-strategic-decision-making-the-role-of-cognitive-flexibility-in-controller-manager-collaboration