Power Bases and Informational Influence Strategies

Name: Power Bases and Informational Influence Strategies | A Behavioral Study on the Use of Management Accounting Information
Brand: Springer Gabler
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A Behavioral Study on the Use of Management Accounting Information

Patrick Heinemann(Autor*in)

Springer Gabler (Verlag)

Erschienen am 28. Februar 2008

XVII, 257 Seiten

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Foreword agement accounting information (MAI) in organizational settings. In this context, mining managerial performance. VI Foreword Finally, Heinemann looks into the potential moderating influence of supervisors' - wer bases, selected subordinates' characteristics (job locus of control and job se- efficacy), as well as task uncertainty. Here, as well as in the other parts of his study, Heinemann provides highly interesting findings, which may serve as a stimulus for future research. Utz Schäffer Preface VII Preface sons: VIII Preface I further want to express my gratitude to my girlfriend Christina who has had to live through all of my ups and downs and has supported me throughout the entire process. My deepest gratitude, however, belongs to my parents and my grand-mother for their encouragement and unconditional support during every phase of my life. I dedicate this book to them. Patrick Heinemann ab Tl e o f C t en o n IX t s Table of Contents Foreword. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . V Preface. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . VII Table of Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IX List of Tables . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XIII List of Figures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XVII A Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1. Motivation and Objective . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2. Course of Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 B Social Influence and Power. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1. Influence Strategies as a Means to Exercise Power. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1. 1 Social Influence and Influence Strategies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1. 1. 1 The Role of Social Influence in Organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1. 1. 2 Means to Exercise Influence in Organizations . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . 8 1. 1. 3 Outcomes of Influence Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1. 1. 4 Factors Affecting the Outcomes of Influence Strategies . . . . . . . . . . . . . . . . . . . . . .

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Inhalt

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

E Empirical Results (p. 141)

1. Descriptive Statistics

Types of Management Accounting Information Used for Influencing Subordinates Studies on the use of information vary significantly regarding the specificity of information examined. Some studies analyze the use of information in (functional) fields such as marketing, management accounting, or public policy.605 They typically do not specify the types of information used for particular purposes such as decision-making or influencing subordinates.

In contrast, other studies on the use of information focus directly on specific types of information arguing that they are especially relevant to the respective research context. For instance, they focus on the use of cost accounting, performance measurement, or budgetary information.

This study follows the first approach. It employs a broad definition of management accounting systems, which include types of MAI that are conventionally regarded as outside the domain of this information system. To gain a deeper understanding of the types of MAI that are used by managers for their work in general and for influencing subordinates in particular, internal reporting sheets of ABC were reviewed that tem.

The document analysis in research phase one allowed predefining answer categories in the questionnaire for 19 types of MAI provided to managers. The corresponding questions asked respondents about the frequency with which the specified types of MAI are used at ABC. Answer categories for each type of MAI ranged from 1 results.

In order to analyze potential differences between the means, the Wilcoxon signed-rank test (WSR), a nonparametric alternative to a paired samples t-test was conducted. In a subsequent step, as there is no empirical evidence on the types of MAI used for influencing subordinates, respondents were asked about the degree to which their direct supervisors use the specified types of MAI to exercise downward influence. Again, the WSR was used to analyze differences between the means, the results of which are shown in the right-hand column of Table 27.

Similar to the above results, supervisors were indicated to most frequently use budgeting and quarterly report information to influence subordinates, followed by performance measurement, annual statement, as well as contribution margin information. Customer life cycle costing and production planning and control information are the least employed to exercise downward influence.

Types of Informational Influence Strategy Employed to Influence Subordinates

The above analysis about the types of MAI used by supervisors for influencing subordinates does not allow drawing conclusions about the purposes of information use, i.e., it does not allow answering whether supervisors use UEA or UEP to influence subordinates. The degree to which supervisors employ UEA or UEP was accordingly assessed. Differences between the means were again compared using the WSR. Results indicate that supervisors on both hierarchy levels use UEA significantly more than UEP (p 0.05).

2. Causal Model Results

The causal research model and respective propositions were subsequently tested using the PLS approach to SEM as specified in chapter D4.3. Following these specifications, the PLS assessment includes two steps: In the first step, the measurement models of the LVs are evaluated. In the second step, the structural model is tested.

Inhaltsverzeichnis (1) (JPG) Inhaltsverzeichnis (2) (JPG) Inhaltsverzeichnis (3) (JPG) Inhaltsverzeichnis (4) (JPG) Vorwort (1) (JPG) Vorwort (2) (JPG) Inhalt (1) (JPG) Inhalt (2) (JPG) Inhalt (3) (JPG)

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