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

Product Description Patrick Heinemann combines and extends social psychology research on power and influence with insights from research 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 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 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.