Power Bases and Informational Influence Strategies

A Behavioral Study on the Use of Management Accounting Information

  • Authors
  • Patrick¬†Heinemann

Table of contents

  1. Front Matter
    Pages I-XVII
  2. Pages 1-6
  3. Pages 141-167
  4. Pages 169-188
  5. Pages 189-201
  6. Back Matter
    Pages 203-255

About this book


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.


Commitment Influence Strategies Management Management Accounting Partial Least Squares Use of Information accounting information decision-making strategy

Bibliographic information

  • DOI
  • Copyright Information Deutscher Universit√§ts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2008
  • Publisher Name Gabler
  • eBook Packages Business and Economics
  • Print ISBN 978-3-8350-0729-1
  • Online ISBN 978-3-8349-9635-0
  • Buy this book on publisher's site
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