Power Bases and Informational Influence Strategies: A Behavioral Study on the Use of Management Accounting Information (Research in Management Accounting & Control) - Softcover

Heinemann, Patrick

 
9783835007291: Power Bases and Informational Influence Strategies: A Behavioral Study on the Use of Management Accounting Information (Research in Management Accounting & Control)
Softcover
ISBN 10: 3835007297 ISBN 13: 9783835007291
Publisher: Gabler Verlag, 2008

Synopsis

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.

"synopsis" may belong to another edition of this title.

About the Author

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.

From the Back Cover

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.

"About this title" may belong to another edition of this title.

Publisher
Gabler Verlag
Publication date
2008
Language
English
ISBN 10 
3835007297
ISBN 13 
9783835007291
Binding
Paperback
Number of pages
274