Power Bases and Informational Influence Strategies A Behavioral Study on the Use of Management Accounting Information
Aus der Reihe
Research in Management Accounting & Control
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Form:Einzelkauf Download
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Sprache:Englisch
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Format
Kopierschutz
Nein
Family Sharing
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Erscheinungsdatum
28.02.2008
Verlag
GablerSeitenzahl
257 (Printausgabe)
Dateigröße
2233 KB
Sprache
Englisch
EAN
9783834996350
Management accounting information serves as a primary information source for managers and is a powerful resource for strategic decision-making and influence processes on all organizational levels.
Patrick Heinemann combines and extends the research on power and influence from social psychology with insights from scholarly works on the use of information. He derives hypotheses on the relationships between influence strategies based on management accounting information, influence outcomes, and various moderating variables. In a sample of top-level managers of a large German utility provider, the author tests these theoretical relationships using the Partial Least Squares approach to structural equation modeling. The results highlight the importance of understanding power relationships in organizations and the ways in which management accounting information can be used for successfully influencing subordinates.
Patrick Heinemann combines and extends the research on power and influence from social psychology with insights from scholarly works on the use of information. He derives hypotheses on the relationships between influence strategies based on management accounting information, influence outcomes, and various moderating variables. In a sample of top-level managers of a large German utility provider, the author tests these theoretical relationships using the Partial Least Squares approach to structural equation modeling. The results highlight the importance of understanding power relationships in organizations and the ways in which management accounting information can be used for successfully influencing subordinates.
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