Power Bases and Informational Influence Strategies: A Behavioral Study on the Use of Management Accounting Information: Research in Management Accounting & Control
Autor Patrick Heinemann Cuvânt înainte de Prof. Dr. Utz Schäfferen Limba Engleză Paperback – 24 ian 2008
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Specificații
ISBN-13: 9783835007291
ISBN-10: 3835007297
Pagini: 274
Ilustrații: XVII, 257 p.
Dimensiuni: 148 x 210 x 20 mm
Greutate: 0.34 kg
Ediția:2008
Editura: Gabler Verlag
Colecția Gabler Verlag
Seria Research in Management Accounting & Control
Locul publicării:Wiesbaden, Germany
ISBN-10: 3835007297
Pagini: 274
Ilustrații: XVII, 257 p.
Dimensiuni: 148 x 210 x 20 mm
Greutate: 0.34 kg
Ediția:2008
Editura: Gabler Verlag
Colecția Gabler Verlag
Seria Research in Management Accounting & Control
Locul publicării:Wiesbaden, Germany
Public țintă
ResearchCuprins
Social Influence and Power.- Developing the Causal Model.- Methodological Conception.- Empirical Results.- Discussion.- Conclusion.
Notă biografică
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.
Textul de pe ultima copertă
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.