Power Bases and Informational Influence Strategies

A Behavioral Study on the Use of Management Accounting Information
2008
ISBN: 978-3-8350-0729-1
Verlag: Gabler Verlag

Buch, Englisch, 257 Seiten, Format (B × H): 148 mm x 210 mm, Gewicht: 404 g

Reihe: Research in Management Accounting & Control

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.

Zielgruppe

Research

Autoren/Hrsg.

Heinemann, Patrick

Weitere Mitwirkende

Schäffer, Prof. Dr. Utz

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Management Unternehmensführung

Inhaltsverzeichnis

Social Influence and Power.- Developing the Causal Model.- Methodological Conception.- Empirical Results.- Discussion.- Conclusion.

Über Autor(innen)

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.