TY - BOOK ID - 4809761 TI - Power Bases and Informational Influence Strategies : A Behavioral Study on the Use of Management Accounting Information PY - 2008 SN - 9783834996350 3835007297 9783835007291 3834996351 PB - Wiesbaden : Gabler Verlag : Imprint: Gabler Verlag, DB - UniCat KW - Economics/Management Science. KW - Accounting/Auditing. KW - Economics. KW - Auditing. KW - Economie politique KW - Vérification comptable KW - Web search engines. KW - Commerce KW - Business & Economics KW - Accounting KW - Business, Economy and Management KW - Accounting and Auditing KW - Managerial accounting. KW - Economic theory KW - Political economy KW - Management accounting KW - Business. KW - Management science. KW - Accounting. KW - Bookkeeping. KW - Leadership. KW - Business and Management. KW - Business Strategy/Leadership. KW - Business and Management, general. KW - Social sciences KW - Economic man KW - Accountancy KW - Business enterprises KW - Commercial accounting KW - Finance KW - Financial accounting KW - Business KW - Bookkeeping KW - Trade KW - Economics KW - Management KW - Industrial management KW - Ability KW - Command of troops KW - Followership KW - Bookkeeping . KW - Double entry bookkeeping KW - Business education KW - Quantitative business analysis KW - Problem solving KW - Operations research KW - Statistical decision UR - https://www.unicat.be/uniCat?func=search&query=sysid:4809761 AB - 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. ER -