E-Book, Englisch, 257 Seiten, eBook
Heinemann Power Bases and Informational Influence Strategies
2008
ISBN: 978-3-8349-9635-0
Verlag: Betriebswirtschaftlicher Verlag Gabler
Format: PDF
Kopierschutz: 1 - PDF Watermark
A Behavioral Study on the Use of Management Accounting Information
E-Book, Englisch, 257 Seiten, eBook
Reihe: Research in Management Accounting & Control
ISBN: 978-3-8349-9635-0
Verlag: Betriebswirtschaftlicher Verlag Gabler
Format: PDF
Kopierschutz: 1 - PDF Watermark
Patrick Heinemann combines and extends social psychology research on power and influence with insights from research 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
Dr. Patrick Heinemann promovierte bei Prof. Dr. Utz Schäffer am Lehrstuhl für Controlling der European Business School, Oestrich-Winkel. Er ist bei einer führenden internationalen Strategieberatung im Bereich Restrukturierung und Corporate Finance tätig.
Zielgruppe
Research
Weitere Infos & Material
1;Foreword;6
2;Preface;8
3;Table of Contents;10
4;List of Tables;14
5;List of Figures;17
6;A Introduction;18
6.1;1. Motivation and Objective;18
6.2;2. Course of Analysis;22
7;B Social Influence and Power;24
7.1;1. Influence Strategies as a Means to Exercise Power;24
7.1.1;1.1 Social Influence and Influence Strategies;24
7.1.2;1.2 Occurrence and Relevance of Informational Influence Strategies;33
7.1.3;1.3 Influencing with Management Accounting Information;38
7.2;2. Power Bases as a Potential to Exercise Influence;44
7.2.1;2.1 Power Theories- Review of the Literature and Selection for this Research;45
7.2.2;2.2 Power Base Theory;48
7.3;3. Intermediate Results;65
8;C Developing the Causal Model;68
8.1;1. Assumptions of this Research;68
8.2;2. Main Model ;69
8.2.1;2.1 Proposed Relationships Between Using Management Accounting Information for Influencing and Subordinates Commitment;69
8.2.2;2.2 Proposed Relationships Between Using Management Accounting Information for Influencing and Subordinates Performance;76
8.2.3;2.3 Proposed Realtionship between Subordinates Commitment and Subordinates Performance;81
8.2.4;2.4 Summary of the Main Model Propositions;84
8.3;3. Moderating Model;85
8.3.1;3.1 Proposed Effects of Supervisors Power Bases;85
8.3.2;3.2 Proposed Effects of Subordinates Characteristics;92
8.3.3;3.3 Proposed Effects of Task Difficulty;96
8.3.4;3.4 Summary of the Moderating Model Propositions;99
9;D Methodological Conception;102
9.1;1. Design of the Research Strategy;102
9.1.1;1.1 Assumptions about Knowledge Claims;102
9.1.2;1.2 Strategies of Inquiry;106
9.1.3;1.3 Research Method;111
9.2;2. Operationalization of the Research Model;113
9.2.1;2.1 Main Model;114
9.2.2;2.2 Moderating Model;119
9.3;3. Data Collection and Sample;127
9.3.1;3.1 Data Collection Process;127
9.3.2;3.2 Final Sample Characteristics;129
9.4;4. Structural Equation Modeling;134
9.4.1;4.1 Fundamentals;134
9.4.2;4.2 Method Comparison and Selection;139
9.4.3;4.3 Evaluation of Structural Equation Models Using Partial Least Squares;144
10;E Empirical Results;158
10.1;1. Descriptive Statistics;158
10.2;2. Causal Model Results;161
10.2.1;2.1 Measurement Model Results;161
10.2.2;2.2 Structural Model Results;175
11;F Discussion;186
11.1;1. Descriptive Statistics;186
11.2;2. Structural Model Results;191
11.2.1;2.1 Main Model;191
11.2.2;2.2 Moderating Model;196
12;G Conclusion;206
12.1;1. Summary of the Results;206
12.2;2. Limitations and Future Research Directions;212
12.3;3. Practical Implications;216
13;Appendix;220
13.1;1. Sample Statistics of the Respondents;220
13.1.1;1. (cont.);221
13.1.2;1. (cont.);222
13.2;2. Sample Statistics of the Assessed Supervisors;222
13.2.1;2. (cont.);223
13.2.2;2. (cont.);224
13.3;3. Detailed Results of the Moderating Model Analysis;225
13.4;4. Questionnaire;229
14;References;234
Social Influence and Power.- Developing the Causal Model.- Methodological Conception.- Empirical Results.- Discussion.- Conclusion.
E Empirical Results (p. 141)
1. Descriptive Statistics
Types of Management Accounting Information Used for Influencing Subordinates Studies on the use of information vary significantly regarding the specificity of information examined. Some studies analyze the use of information in (functional) fields such as marketing, management accounting, or public policy.605 They typically do not specify the types of information used for particular purposes such as decision-making or influencing subordinates.
In contrast, other studies on the use of information focus directly on specific types of information arguing that they are especially relevant to the respective research context. For instance, they focus on the use of cost accounting, performance measurement, or budgetary information.
This study follows the first approach. It employs a broad definition of management accounting systems, which include types of MAI that are conventionally regarded as outside the domain of this information system. To gain a deeper understanding of the types of MAI that are used by managers for their work in general and for influencing subordinates in particular, internal reporting sheets of ABC were reviewed that tem.
The document analysis in research phase one allowed predefining answer categories in the questionnaire for 19 types of MAI provided to managers. The corresponding questions asked respondents about the frequency with which the specified types of MAI are used at ABC. Answer categories for each type of MAI ranged from 1 results.
In order to analyze potential differences between the means, the Wilcoxon signed-rank test (WSR), a nonparametric alternative to a paired samples t-test was conducted. In a subsequent step, as there is no empirical evidence on the types of MAI used for influencing subordinates, respondents were asked about the degree to which their direct supervisors use the specified types of MAI to exercise downward influence. Again, the WSR was used to analyze differences between the means, the results of which are shown in the right-hand column of Table 27.
Similar to the above results, supervisors were indicated to most frequently use budgeting and quarterly report information to influence subordinates, followed by performance measurement, annual statement, as well as contribution margin information. Customer life cycle costing and production planning and control information are the least employed to exercise downward influence.
Types of Informational Influence Strategy Employed to Influence Subordinates
The above analysis about the types of MAI used by supervisors for influencing subordinates does not allow drawing conclusions about the purposes of information use, i.e., it does not allow answering whether supervisors use UEA or UEP to influence subordinates. The degree to which supervisors employ UEA or UEP was accordingly assessed. Differences between the means were again compared using the WSR. Results indicate that supervisors on both hierarchy levels use UEA significantly more than UEP (p 0.05).
2. Causal Model Results
The causal research model and respective propositions were subsequently tested using the PLS approach to SEM as specified in chapter D4.3. Following these specifications, the PLS assessment includes two steps: In the first step, the measurement models of the LVs are evaluated. In the second step, the structural model is tested.
