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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.

Economics/Management Science. --- Accounting/Auditing. --- Economics. --- Auditing. --- Economie politique --- Vérification comptable --- Web search engines. --- Commerce --- Business & Economics --- Accounting --- Business, Economy and Management --- Accounting and Auditing --- Managerial accounting. --- Economic theory --- Political economy --- Management accounting --- Business. --- Management science. --- Accounting. --- Bookkeeping. --- Leadership. --- Business and Management. --- Business Strategy/Leadership. --- Business and Management, general. --- Social sciences --- Economic man --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Trade --- Economics --- Management --- Industrial management --- Ability --- Command of troops --- Followership --- Bookkeeping . --- Double entry bookkeeping --- Business education --- Quantitative business analysis --- Problem solving --- Operations research --- Statistical decision

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657.1 --- 657.47 --- 657.1 Bookkeeping methods, systems, techniques --- Bookkeeping methods, systems, techniques --- Kostprijsberekening --- kostprijsberekening --- Financial management --- management accounting --- Cost accounting --- 657.2 --- 485.8 --- economie --- Kostencalculatie --- Analytische boekhouding --- Prijsberekening - kostenberekening --- Economie - Recht --- Kosten : berekeningsmethoden --- Handbooks, manuals, etc. --- Cost control --- Financieel beheer --- kostenanalyse --- PHL-Business 13 --- Boekhouding, analytisch --- Kostprijscalculaties

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Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production – reduced costs and fewer environmental impacts through the reduced use of materials – environmental management accounting (EMA) is a necessary information management tool. Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production. This is the fifth in a series of books publishing the best independently peer-reviewed, high quality scientific contributions on EMA from the Environmental and Sustainability Management Accounting Network (EMAN).

Economics/Management Science. --- Accounting/Auditing. --- Environmental Management. --- Production/Logistics. --- Business Information Systems. --- Technology Management. --- Sustainable Development. --- Economics. --- Environmental management. --- Sustainable development. --- Auditing. --- Business logistics. --- Technology. --- Management information systems. --- Economie politique --- Environnement --- Développement durable --- Vérification comptable --- Logistique (Organisation) --- Technologie --- Informatique de gestion --- Gestion --- Environmental management -- Accounting. --- Managerial accounting. --- Production management. --- Accounting --- Environmental Engineering --- Civil & Environmental Engineering --- Commerce --- Business & Economics --- Engineering & Applied Sciences --- Environmental management accounting. --- Manufacturing management --- Management accounting --- Business. --- Accounting. --- Bookkeeping. --- Management. --- Industrial management. --- Information technology. --- Business --- Business and Management. --- Operations Management. --- IT in Business. --- Innovation/Technology Management. --- Data processing. --- Environmental management --- Industrial management --- Environmental stewardship --- Stewardship, Environmental --- Environmental sciences --- Management --- Development, Sustainable --- Ecologically sustainable development --- Economic development, Sustainable --- Economic sustainability --- ESD (Ecologically sustainable development) --- Smart growth --- Sustainable development --- Sustainable economic development --- Economic development --- Administration --- Industrial relations --- Organization --- IT (Information technology) --- Technology --- Telematics --- Information superhighway --- Knowledge management --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping --- Environmental aspects --- Bookkeeping . --- Business—Data processing. --- Business administration --- Business management --- Corporate management --- Corporations --- Industrial administration --- Management, Industrial --- Rationalization of industry --- Scientific management --- Industrial organization --- Double entry bookkeeping --- Business education