Power Bases and Informational Influence Strategies: A Behavioral Study on the Use of Management Accounting Information - Couverture souple

Heinemann, Patrick

Couverture souple

ISBN 10 : 3835007297 ISBN 13 : 9783835007291

Editeur : 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.

A propos du livre

À propos de l?auteur

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.

Détails de l'édition

• Éditeur: Gabler Verlag
• Date d'édition: 2008
• Langue: anglais
• ISBN 10: 3835007297
• ISBN 13: 9783835007291
• Reliure: Broché
• Nombre de pages: 276
• Coordonnées du fabricant: ProductSafety@springernature.com; ProductSafety@springernature.com; ; Poststr. 9; Darmstadt; 64293; Allemagne