As the decomposition of effects reveals, only the
models based on the sub-indices reporting (0.24; 0.13),
accounting information technology design (0.21; 0.12), and
administration of the controlling function (0.23; 0.13) indicate
statistically significant total effects on controllership
output quality and controllership impact on management
decisions, respectively. Evidently, the integration
of financial and management accounting within the
areas of planning and budgeting as well as performance
measurement, at least as defined and measured in
this study, have no significant impact on controllership
effectiveness.