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Power bases and informational influence strategies : a behavioral study on the use of management accounting information

Author: Patrick Heinemann
Publisher: Wiesbaden : Deutscher Universitäts-Verlag, 2008.
Series: Gabler Edition Wissenschaft., Research in management accounting & control.
Edition/Format:   eBook : Document : English : 1st edView all editions and formats
Summary:
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  Read more...
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Details

Genre/Form: Electronic books
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Patrick Heinemann
ISBN: 9783834996350 3834996351
OCLC Number: 629764325
Description: 1 online resource (xv, 255 pages) : illustrations.
Contents: Social Influence and Power --
Developing the Causal Model --
Methodological Conception --
Empirical Results --
Discussion --
Conclusion.
Series Title: Gabler Edition Wissenschaft., Research in management accounting & control.
Responsibility: Patrick Heinemann ; with a foreword by Utz Schäffer.

Abstract:

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.

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