After having established the theoretical basis for both of our assumed causal inferences between the integration level of accounting system design and controller ship output quality, our fourth hypothesis finally completes the conception of controller ship effectiveness by measuring
the impact of controllers on managerial decision-making and control.
In contrast to controller ship output quality, the impact on management decisions stands for outcome, i.e., the degree to which the output is actually used by management.
On top hierarchy levels, these decisions comprise decision-making elements (i.e., abstracting from stewardship problems) as well as decision-influencing elements (i.e., setting the decision-framework for lower hierarchy
levels).