Decision making Analysis of variance (ANOVA) 1 Attention-based views 1 Business performance 1 Controller involvement in management 1 Corporate social responsibilities (CSR) 1 Corporate social responsibility 1 Decision making process 1 Developed/emerging economies 1 Environmental management 1 Geographical locations 1 Large dataset 1 Location 1 Management accountants 1 Motivation 1 Multivariant analysis 1 Multivariate analysis of variances 1 Organizational structures 1 Personality traits 1 SMEs 1 Small and medium-sized enterprise 1 Surveys 1 attention-based view 1 corporate groups 1 headquarters 1 organizational structure 1 subsidiary autonomy 1