How To Understand The Influence Of Power On Influence

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Patrick Heinemann

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GABLER EDITION WISSENSCHAFT

Research in Management Accounting & Control

Herausgegeben von Professor Dr. Utz Schäffer

WHU – Otto Beisheim School of Management, Vallendar

Die Schriftenreihe präsentiert Ergebnisse betriebswirtschaftlicher

Forschung im Bereich Controlling. Sie basiert auf einer

akteursorien-tierten Sicht des Controlling, in der die Rationalitätssicherung der

Führung einen für die Theorie und Praxis zentralen Stellenwert

ein-nimmt.

The series presents research results in the field of management

accounting and control. It is based on a behavioral view of

manage-ment accounting where the assurance of managemanage-ment rationality is

of central importance for both theory and practice.

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Patrick Heinemann

Power Bases and

Informational Influence

Strategies

A Behavioral Study on the Use of

Management Accounting Information

With a foreword by Prof. Dr. Utz Schäffer

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Bibliographic information published by Die Deutsche Nationalbibliothek

Die Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data is available in the Internet at <http://dnb.d-nb.de>.

Dissertation European Business School, Oestrich-Winkel, 2007 D 1540

Deutscher Universitäts-Verlag is a company of Springer Science+Business Media. www.duv.de

No part of this publication may be reproduced, stored in a retrieval system or transmitted, mechanical, photocopying or otherwise without prior permission of the copyright holder.

Registered and/or industrial names, trade names, trade descriptions etc. cited in this publica-tion are part of the law for trade-mark protecpublica-tion and may not be used free in any form or by any means even if this is not specifically marked.

Cover design: Regine Zimmer, Dipl.-Designerin, Frankfurt/Main Printed on acid-free paper

Printed in Germany ISBN 978-3-8350-0729-1

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Foreword V

Foreword

7KHVWDUWLQJSRLQWRI3DWULFN+HLQHPDQQ¶VGLVVHUWDWLRQWKHVLVLVWKHLPSRUWDQFHRIPDQ agement accounting information (MAI) in organizational settings. In this context, +HLQHPDQQDVVXPHVWKDWLWLVQRWVXIILFLHQWIRUFRPSDQLHVWRVROHO\SURYLGHPDQDJHUV ZLWK DFFHVV WR DFFRXQWLQJ V\VWHPV DQG WKH FRUUHVSRQGLQJ GDWD SRLQWV ,W LV UDWKHU WKH XVHRI0$,E\ LQGLYLGXDO PDQDJHUVWKDWKHFRQVLGHUVWREHDFULWLFDOIDFWRULQGHWHU mining managerial performance.

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VI Foreword

Finally, Heinemann looks into the potential moderating influence of supervisors' po-wer bases, selected subordinates' characteristics (job locus of control and job self-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.

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Preface VII

Preface

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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.

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T

able of Contents IX

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Table of Contents XI

3. Data Collection and Sample ... 110

3.1 Data Collection Process ... 110

3.2 Final Sample Characteristics ... 112

4. Structural Equation Modeling... 117

4.1 Fundamentals ... 117

4.2 Method Comparison and Selection... 122

4.2.1 Covariance-Based Approach ... 122

4.2.2 Partial Least Squares Approach... 123

4.2.3 Method Selection for the Present Research ... 124

4.3 Evaluation of Structural Equation Models Using Partial Least Squares .... 127

4.3.1 Evaluation of the Measurement Models ... 128

4.3.2 Evaluation of the Structural Model... 132

4.3.3 Evaluation of Mediating Effects... 136

4.3.4 Evaluation of Moderating Effects... 138

E Empirical Results... 141

1. Descriptive Statistics... 141

2. Causal Model Results ... 144

2.1 Measurement Model Results ... 144

2.1.1 Main Model... 144

2.1.2 Moderating Model ... 148

2.2 Structural Model Results ... 158

2.2.1 Main Model... 158

2.2.1.1 Relationships Between Using Management Accounting ,QIRUPDWLRQIRU,QIOXHQFLQJDQG6XERUGLQDWHV¶&RPPLWPHQW 2.2.1.2 Relationships Between Using Management Accounting ,QIRUPDWLRQIRU,QIOXHQFLQJDQG6XERUGLQDWHV¶3HUIRUPDQFH 2.2.1.3 5HODWLRQVKLS%HWZHHQ6XERUGLQDWHV¶&RPPLWPHQWDQG 6XERUGLQDWHV¶3HUIRUPDQFH 2.2.2 Moderating Model ... 163 2.2.2.1 (IIHFWVRI6XSHUYLVRUV¶3RZHU%DVHV 2.2.2.2 (IIHFWVRI6XERUGLQDWHV¶&KDUDFWHULVWLFV 2.2.2.3 Effects of Task Difficulty ... 166

F Discussion ... 169

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XII Table of Contents

2. Structural Model Results ... 174 2.1 Main Model... 174 2.1.1 Relationships Between Using Management Accounting ... ,QIRUPDWLRQIRU,QIOXHQFLQJDQG6XERUGLQDWHV¶&RPPLWPHQW 2.1.2 Relationships Between Using Management Accounting ... ,QIRUPDWLRQIRU,QIOXHQFLQJDQG6XERUGLQDWHV¶3HUIRUPDQFH 2.1.3 5HODWLRQVKLS%HWZHHQ6XERUGLQDWHV¶&RPPLWPHQWDQG 6XERUGLQDWHV¶3HUIRUPDQFH 2.2 Moderating Model ... 179 2.2.1 0HWKRGRORJLFDO&RQVLGHUDWLRQV 2.2.2 (IIHFWVRI6XSHUYLVRUV¶3RZHU%DVHV 2.2.3 (IIHFWVRI6XERUGLQDWHV¶&KDUDFWHULVWLFV 2.2.4 (IIHFWVRI7DVN'LIILFXOW\ G Conclusion ... 189 1. 6XPPDU\RIWKH5HVXOWV 2. /LPLWDWLRQVDQG)XWXUH5HVHDUFK'LUHFWLRQV 3. 3UDFWLFDO,PSOLFDWLRQV Appendix ... 203

1. Sample Statistics of the Respondents ... 203 2. 6DPSOH6WDWLVWLFVRIWKH$VVHVVHG6XSHUYLVRUV 3. 'HWDLOHG5HVXOWVRIWKH0RGHUDWLQJ0RGHO$QDO\VLV 4. Questionnaire ... 212

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List of Tables

Table 1: Overview of Socio-Scientific Power Theories ... 29 Table 2: Chronological Review of Power Base Classifications ... 45 Table 3: Summary of the Power Bases Employed for the Present Research ... 47 Table 4: Review of Empirical Studies on the Relationships Between Participation LQ'HFLVLRQ0DNLQJDQG6XERUGLQDWHV¶&RPPLWPHQW Table 5: Review of Studies on the Relationships Between Participation in

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XIV List of Tables 7DEOH2SHUDWLRQDOL]DWLRQRIWKH&RQVWUXFWµ5HIHUHQW3RZHU%DVH¶ 7DEOH2SHUDWLRQDOL]DWLRQRIWKH&RQVWUXFWµ([SHUW3RZHU%DVH¶ 7DEOH2SHUDWLRQDOL]DWLRQRIWKH&RQVWUXFWµ:RUN/RFXVRI&RQWURO¶ 7DEOH2SHUDWLRQDOL]DWLRQRIWKH&RQVWUXFWµ:RUN6HOI(IILFDF\¶ 7DEOH2SHUDWLRQDOL]DWLRQRIWKH&RQVWUXFWµ7DVN'LIILFXOW\¶ 7DEOH'HWDLOHG6DPSOH'DWD 7DEOH6HOHFWLRQ&ULWHULDIRUWKH&RYDULDQFH%DVHGDQGWKH3/6$SSURDFK 7DEOH3/6(YDOXDWLRQ&ULWHULDIRU5HIOHFWLYH0HDVXUHPHQW0RGHOV 7DEOH3/6(YDOXDWLRQ&ULWHULDIRUWKH6WUXFWXUDO0RGHO 7DEOH)UHTXHQF\RI0DQDJHPHQW$FFRXQWLQJ,QIRUPDWLRQ8VHDW$%& 7DEOH7\SHVRI0DQDJHPHQW$FFRXQWLQJ,QIRUPDWLRQ8VHGDW$%&IRU ,QIOXHQFLQJ6XERUGLQDWHV 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ8VHRI0$,IRU,QIOXHQFLQJH[DQWH¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ8VHRI0$,IRU,QIOXHQFLQJH[SRVW¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ6XERUGLQDWHV¶&RPPLWPHQW¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ6XERUGLQDWHV¶3HUIRUPDQFH¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ/HJLWLPDWH3RZHU%DVH¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ,QIRUPDWLRQ3RZHU%DVH¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ,PSHUVRQDO5HZDUG&RHUFLYH3RZHU %DVH¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ3HUVRQDO5HZDUG&RHUFLYH3RZHU %DVH¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ5HIHUHQW3RZHU%DVH¶

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List of Tables XV 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ([SHUW3RZHU%DVH¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ:RUN/RFXVRI&RQWURO¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ:RUN6HOI(IILFDF\¶ 7DEOH,QIRUPDWLRQRQWKH&RQVWUXFWµ7DVN'LIILFXOW\¶ 7DEOH6XPPDU\,QIRUPDWLRQRIWKH0HDVXUHPHQW0RGHO5HVXOWV 7DEOH/DWHQW9DULDEOH&RUUHODWLRQ0DWUL[ 7DEOH6WUXFWXUDO0RGHO5HVXOWVIRUWKH'LUHFW5HODWLRQVKLSV%HWZHHQ 8VLQJ0$,IRU,QIOXHQFLQJDQG6XERUGLQDWHV¶&RPPLWPHQW 7DEOH6WUXFWXUDO0RGHO5HVXOWVIRUWKH'LUHFW5HODWLRQVKLSV%HWZHHQ 8VLQJ0$,IRU,QIOXHQFLQJDQG6XERUGLQDWHV¶3HUIRUPDQFH 7DEOH6WUXFWXUDO0RGHO5HVXOWVIRUWKH5HODWLRQVKLS%HWZHHQ6XERUGLQDWHV¶ &RPPLWPHQWDQG6XERUGLQDWHV¶3HUIRUPDQFH 7DEOH6XPPDU\6WDWLVWLFVRIWKH.UXVNDO:DOOLV7HVW 7DEOH6XPPDU\6WDWLVWLFVRIWKH0DQQ:KLWQH\8WHVW 7DEOH0RGHUDWLQJ5HVXOWVIRUWKH5HODWLRQVKLSV%HWZHHQ8($DQG 6XERUGLQDWHV¶&RPPLWPHQW 7DEOH0RGHUDWLQJ5HVXOWVIRUWKH5HODWLRQVKLSV%HWZHHQ8(3DQG 6XERUGLQDWHV¶&RPPLWPHQW 7DEOH0RGHUDWLQJ5HVXOWVIRUWKH5HODWLRQVKLSV%HWZHHQ8($DQG 6XERUGLQDWHV¶3HUIRUPDQFH 7DEOH0RGHUDWLQJ5HVXOWVIRUWKH5HODWLRQVKLSV%HWZHHQ8(3DQG 6XERUGLQDWHV¶3HUIRUPDQFH

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List of Figures

Figure 1: Causal Frame of Reference ... 4

Figure 2: Research Process ... 5

Figure 3: Effects of Power Bases on Influence Strategies and Influence Outcomes . 13 Figure 4: Resource-Oriented Power Theories ... 30

Figure 5: Main Research Model ... 67

Figure 6: Phases of the Research Strategy... 94

Figure 7: Exemplary Causal Model ... 118

Figure 8: Three Modes of Measurement Models... 119

Figure 9: Exemplary Mediating Model ... 136

Figure 10: Exemplary Moderating Model ... 138

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Part A Introduction 1

A

Introduction

1. Motivation and Objective

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Martin (1983), p. 4.

Spending a large portion of their time gathering, processing, and communicating in-formation, managers are frequently described as information workers.1Their decisions and actions are based on information, which in turn has to permit statements about the consequences that the decision and action alternatives will have.2Thus, it seems im-possible for managers to accomplish their tasks without information and corresponding information processes.

In a business environment characterized by increasing competition and a velocity of change that puts additional time pressure on decision-making and influence processes,3 managers are challenged to provide structure and meaning to the role of each group member within their organizational team.4In order to achieve this, their skillful use and communication of information has gained additional importance.

Managers receive the required information from company-internal and -external sources. One of the most important internal information sources is the management accounting system, which is seen as a central resource to collect, process, and provide managers with management accounting information (MAI).5_{MAI serves as one of the}

PDQDJHUV¶ SULPDU\ LQIRUPDWLRQ VRXUFHV DQG LV UHJDUGHG DV D SHUYDVLYH DQG SRZHUIXO resource intended to support strategic decision-making and influence processes on all

1 _{Cf. Wolff (2006), pp. 221f.; Schäffer/Steiners (2004), p. 377; McCall Jr./Kaplan (1985), p. 14. In}

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2 _{Cf. Tihanyi/Thomas (2005), pp. 285f.; Walsh (1995), pp. 280f.}

3 _{Cf. Beer et al. (2005), pp. 446f. and Bunce/Fraser/Woodcock (1995), p. 254 for a detailed}

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4 _{Cf. Van den Berg/Van der Velde (2005), p. 111.} 5 _{Cf. Horngren et al. (2005), pp. 7f.}

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2 Introduction Part A

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Informational Influence

Strategies Influence Outcomes

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2. Course of Analysis

This study follows a three-stage research process. The theoretical development (Part 1) contains a review of the literature on social influence and power and a deduction of two uses of MAI for influencing. Furthermore, propositions about the theoretical rela-tionships are advanced. The empirical research (Part 2) includes the methodological conception of the study and the empirical results. Lastly, the discussion and conclusion (Part 3) contain limitations of the study, future research suggestions, and practical im-plications. The research process is depicted in Figure 2.

Discussion and Conclusion

Chapter E - Descriptive Statistics - Structural Model Results Chapter F - Discussion of the Descriptive Statistics - Discussion of the Structural Model Results Chapter G - Summary - Limitations and Future Research Suggestions - Practical Implications Empirical Research Chapter D - Methodological Conception of the Study Theoretical Development Chapter B - Theoretical Foundation of Social Influence and Power

- Deduction of Different Uses of MAI for Influencing

Chapter C

- Relationships Between Uses of MAI for Influencing and Influence Outcomes - Impact of Moderating Variables Introduction Chapter A - Motivation and Objective - Course of Analysis

Discussion and Conclusion

Chapter E - Descriptive Statistics - Structural Model Results Chapter F - Discussion of the Descriptive Statistics - Discussion of the Structural Model Results Chapter G - Summary - Limitations and Future Research Suggestions - Practical Implications Empirical Research Chapter D - Methodological Conception of the Study Theoretical Development Chapter B - Theoretical Foundation of Social Influence and Power

- Deduction of Different Uses of MAI for Influencing

Chapter C

- Relationships Between Uses of MAI for Influencing and Influence Outcomes - Impact of Moderating Variables Introduction Chapter A - Motivation and Objective - Course of Analysis

Figure 2: Research Process21

³7R XQGHUVWDQG ZKDW PDNHV PDQDJHUV HIIHFWLYH UHTXLUHV DQ DQDO\VLV RI WKH FRPSOH[ ZHERISRZHUUHODWLRQVKLSVDQGLQIOXHQFHSURFHVVHVIRXQGLQDOORUJDQL]DWLRQV´22 For that reason, chapter B analyzes social influence processes in organizations from a so-FLDOSV\FKRORJ\SHUVSHFWLYH$VVXSHUYLVRUV¶VNLOOIXOXVHDQGFRPPXQLFDWLRQRILQIRU PDWLRQ LV D SUHUHTXLVLWH IRU VXFFHVVIXOO\ DFFRPSOLVKLQJ WKHLU WDVNV VSHFLDO IRFXV LV placed on the relevance of informational influence strategies in downward influence H[HUFLVHG E\ VXSHUYLVRUV $W WKLV FRQMXQFWXUH UHVHDUFK RQ WKH XVH RI LQIRUPDWLRQ LV HPSOR\HG WR H[WHQG VRFLDO SV\FKRORJ\ UHVHDUFK RQ LQIRUPDWLRQDO LQIOXHQFH VWUDWHJLHV and to derive two ways in which supervisors can use MAI to influence their

subordi-21 _{Own compilation.} 22

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nates. As the outcomes of these informational influence strategies strongly depend on the power bases of the supervisors, power theories will subsequently be reviewed and a theory will be selected for complementing the analysis of informational influence strategies based on MAI.

$V PHQWLRQHGEHIRUH³>«@WKHUHODWLRQVKLS DPRQJVSHFLILFIRUPV RISRZHUVSHFLILF LQIOXHQFH EHKDYLRUV DQG LQIOXHQFH RXWFRPHV LV FRPSOH[ DQG QRW ZHOO XQGHUVWRRG´23 Accordingly, given the absence of theoretically well-established relationships, chapter C advances tentative propositions about the patterns of relationships between the two informational influence strategies and their effect on influence outcomes. Further, propositions are developed about how various moderating variables including the su-SHUYLVRUV¶SRZHUEDVHVVXERUGLQDWHV¶FKDUDFWHULVWLFVDQGWDVNGLIILFXOW\ZLOOPRGHUDWH the proposed relationships between informational influence strategies and influence outcomes. This integration of various moderating variables provides a deeper under-standing of how and when informational influence strategies based on MAI lead to the desired outcomes.

Following the theoretical research model and the propositions developed in chapters B and C, chapter D starts with a deduction of an appropriate research strategy, which LQFOXGHVWKHDVVXPSWLRQVDERXWNQRZOHGJHFODLPVWKHVWUDWHJLHVRILQTXLU\DVZHOODV the methods for data collection, analysis, and interpretation. Based on the foregoing description of the operationalization of the research model, the data collection process, as well as the final sample characteristics, a concrete method for analysis will be se-lected, and the respective evaluation criteria will be presented for later evaluating the theoretical propositions.

Chapter E presents the results of the study. It commences with a descriptive analysis of the types of MAI used by supervisors and the respective purposes for which they are used to influence subordinates. Subsequently, the theoretical propositions advanced in chapter C are statistically tested. Chapter F discusses the empirical results.

Chapter G summarizes the results and discusses the limitations of the study. Addition-ally, future research ideas and practical implications are presented.

23

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Part B Social Influence and Power 7

B

Social Influence and Power

1. Influence Strategies as a Means to Exercise Power

1.1 Social Influence and Influence Strategies

1.1.1 The Role of Social Influence in Organizations

Social psychology literature defines social influence24_{as the force one person (the}

agent) exerts on someone else (the target) to induce a change in the behaviors, atti-tudes, goals, and values of the target.25_{Accordingly, influence occurs at the individual}

level of analysis between at least two individual actors in a social relationship.26_{In an}

organizational context, influence can be interpreted as a facet of leadership behavior WKDWDLPVWRFRRUGLQDWHVXERUGLQDWHV¶DFWLRQVLQRUGHUWRDWWDLQFRPPRQRUJDQL]DWLRQDO objectives.27

Guided by this common purpose, supervisors are concerned about simultaneously ad-YDQFLQJWKHLUVXERUGLQDWHV¶NQRZOHGJHEDVHDQGVXJJHVWLQJWKDWWDVNVDUHPDQDJHDEOH 2QWKHRQHKDQGWKH\FDQSURYLGHVXERUGLQDWHVZLWKWKHLQIRUPDWLRQQHHGHGWRZRUN RQLQWHUGHSHQGHQWWDVNVWKHUHE\LQLWLDWLQJWDUJHWHGOHDUQLQJSURFHVVHVDQGFRUUHVSRQG LQJDGMXVWPHQWVRIWKHWDUJHWV¶DFWLRQV28 On the other hand, assuming that subordinates cannot access the required information on their own, supervisors can use the

informa-24 _{The term social influence implies that influence attempts only occur in social relationships,}

analo-gous to the discussion about social power as a relational phenomenon in chapter B2.2.1. In this dis-sertation, the terms social influence and influence are used synonymously.

25 _{Cf. French Jr./Raven (1959), p. 151. In this dissertation, the words agent(s) and supervisor(s) as}

well as target(s) and subordinate(s) are used synonymously.

26

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influence themselves and go jogging although it is raining. However, self-influence is not analyzed within the scope of this research.

27

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8 Social Influence and Power Part B

tion as a motivator and indicate that supposedly complex tasks are controllable.29

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fluence strategies, therefore, refers to success in influencing the targets rather than the correctness of the decisions made by the agents.38

With regard to the outcomes, social psychology research suggests that influence VWUDWHJLHV UHVXOW LQ WKH WDUJHWV¶ FRPPLWPHQW FRPSOLDQFH RU UHVLVWDQFH39 Compliance and resistance are two important influence outcomes with compliance referring to the WDUJHWV¶ZLOOLQJQHVVWRFRPSO\ZLWKWKHDJHQWV¶UHTXHVWVLQDUDWKHUDSDWKHWLFVHQVHDQG ZLWKUHVLVWDQFHUHIHUULQJWRWKHWDUJHWV¶RSSRVLWLRQWRWKHUHTXHVW&RPPLWPHQWDVRS SRVHGWRWKHODWWHUWZRLQIOXHQFHRXWFRPHVGRHVQRWRQO\UHIOHFWWKHXQHPRWLRQDOPDW WHURIFRPSO\LQJRUQRWFRPSO\LQJEXWUHIHUVWRWKHFRQVFLRXVDWWDFKPHQWRIWKHWDU JHWVWRWKHLQIOXHQFHUHTXHVWV$VDUHVXOWZKHQEHLQJFRPPLWWHGWKHWDUJHWVLQWHUQDOO\ DJUHH ZLWK WKH GHVLUHG UHTXHVWV DUH HQWKXVLDVWLF DERXW WKH GHFLVLRQV DQG XQGHUWDNH unusual effort to achieve the best possible results.40

$VPHQWLRQHGHDUOLHUWKHSUHVHQW UHVHDUFKGHILQHVLQIOXHQFHVWUDWHJLHVDVREVHUYDEOHVWUDWHJLFPDQHXYHUVRIWKHLQIOXHQF LQJDJHQWVDLPLQJWRLQLWLDWHGLUHFWHGDGMXVWPHQWVRIWKHWDUJHWV¶NQRZOHGJHDWWLWXGH or overt behavior.41 &RQVHTXHQWO\LWLVQRWMXVWWKDWWKHWDUJHWVFRPSO\ZLWKDUHTXHVW DQGFRPSOHWHDWDVNEXWLWLVWKHHYRNHGFKDQJHLQWKHWDUJHWVWKHPVHOYHVWKDWGHWHU PLQHV WKH VXFFHVV RI WKH LQIOXHQFH VWUDWHJ\ %\ IRFXVLQJ RQ WKLV DWWLWXGLQDO RU HPR tional aspect of influence strategies, which enables the agents to influence the targets ODVWLQJO\ DQG QRW RQO\ WDVNVSHFLILFDOO\ FRPPLWPHQW ZLOO EH WKH LQIOXHQFH RXWFRPH researched in this dissertation.

Research on commitment has accentuated the value of differentiating among multiple foci of employee commitment in the organization.427KHVHIRFLFKDUDFWHUL]HLQGLYLGX als, groups, or entities to which an employee is attached. Commitment to these entities FDQWKXVEHGHILQHGDVLQGLYLGXDOV¶DWWDFKPHQWSRUWUD\HGE\WKHLULGHQWLILFDWLRQWRDQG involvement with the target entity.43_{While this research recognizes that different foci}

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43

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10 Social Influence and Power Part B

tions about the attitudes of the organization towards them through guidelines and prac-tices endorsed by their direct supervisors. This postulate follows the arguments of BLAU¶V social exchange theory and the norm of reciprocity proposed by

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man-like characteristics to their employers and develop a relationship with the organi-zation that is parallel to the relationships with their direct supervisors._{In other} ZRUGVZKLOHHPSOR\HHVUHIOHFWWKHLUSHUFHSWLRQVRIWKHLUVXSHUYLVRUV¶DFWLRQVLQWKHLU RZQDWWLWXGHVDQGEHKDYLRUWRZDUGVWKHRUJDQL]DWLRQWKHGLVWLQFWLRQEHWZHHQRUJDQL]D tional and supervisor commitment is floating. Assuming that there is a congruency of WKHRUJDQL]DWLRQV¶DQGWKHVXSHUYLVRUV¶JRDOVVXSHUYLVRUV¶LQIOXHQFHVWUDWHJLHVFDQEH FRQVLGHUHGDVDLPLQJWRDGMXVWVXERUGLQDWHV¶DFWLRQVWRZDUGVDFKLHYLQJRUJDQL]DWLRQDO JRDOV $FFRUGLQJO\ WKH SUHVHQW DQDO\VLV ZLOO EXLOG RQ VXERUGLQDWHV¶ RUJDQL]DWLRQDO FRPPLWPHQW ZKLFK GHVFULEHV WKHLU LGHQWLILFDWLRQ ZLWK RUJDQL]DWLRQDO JRDOV DQG WKHLU willingness to exert extra effort on behalf of the organization.

0RUHRYHURUJDQL]DWLRQDOFRPPLWPHQWFDQEHEDVHGRQWKUHHGLIIHUHQWDVSHFWVQRUPD WLYHFRQWLQXDQFHDQGDIIHFWLYHFRPPLWPHQW Normative commitment arises through a feeling of employees being obliged to reimburse the organization. Continuance commitment results from benefits taken into consideration by the subordinates and is EXLOWWKURXJKLQYHVWPHQWVLQPDWHULDOVRFLDORUFXOWXUDOFDSLWDOLQVLGHWKHRUJDQL]DWLRQ

_{%ODXSURSRVHVWKDWVRFLDORUHFRQRPLFVWDQGDUGVFDQEHXVHGWRH[SODLQDQ\H[FKDQJHUHOD} tionship. He argues that exchanges with a social character are based on trust and the mutual

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tween the organization and its employees as well as between supervisors and subordinates. For

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mously.

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Affective commitment is created through a feeling of relatedness and solidarity with the organization, i.e., when subordinates identify themselves with corporate goals or personal contacts inside the organization.49_{As affective commitment is based on a}

voluntary decision of the subordinates, this type of commitment describes the strongest bonding force between employees and organizations.50_{Consequently, creating}

affec-tive commitment of the subordinates to the organization and its goals should be central to the management of employees and be ultimately taken into consideration when de-ciding on different influence strategies. Hence, affective organizational commitment is the basis of further analysis of influence outcomes that will be analyzed empirically in chapter E2 of this research.51

With regard to the objectives of influence strategies, researchers in the field of social psychology have asked the influencing agents to indicate their objectives when influ-encing other actors in the organization. The empirical data suggest that besides assign-LQJ RU LQLWLDWassign-LQJ D FKDQJH LQ ZRUN LPSURYassign-LQJ VXERUGLQDWHV¶ SHUIRUPDQFH LV WKH PRVW often-cited downward influence objective reported by supervisors.52_{These results lend}

support to research on the nature of managerial work, which argues that success in in-fluencing others is one of the most important determinants of managerial perform-ance.53 Especially when supervisors exchange important resources such as informa-tion, they initiate targeted-learning processes on part of the subordinates and aim to increase their performance, which in turn ultimately reflects on their own achievement: ³0DQDJHPHQW LQYROYHV WKH DFFRPSOLVKPHQW RI VRPH REMHFWLYH WKURXJK WKH HIIRUWV RI RWKHU SHRSOH´54 Hence, the outcomes of influence strategies should secondly be re-ODWHG WR VXERUGLQDWHV¶ MRE SHUIRUPDQFH LQ DGGLWLRQ WR WKHLU DIIHFWLYH RUJDQL]DWLRQDO commitment.55 'HILQLQJVXERUGLQDWHV¶MRERUPDQDJHULDOSHUIRUPDQFHLQYROYHVWKHSUREOHPRIGHWHU PLQLQJWKHFRQVWUXFW¶VUHOHYDQWGLPHQVLRQVRIDQDO\VLVZKLFKFDQWDNHYDULRXVIRUPV 49 &I.OLPHFNL*PUSSI0H\HUHWDOS 50 _{Cf. Klimecki/Gmür (2005), pp. 338f.} 51

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organizational commitment. 52 _{Cf. Yukl/Falbe (1990), pp. 136f.; Kipnis/Schmidt/Wilkinson (1980), p. 441.} 53 _{Cf. Yukl/Tracey (1992), p. 525.} 54 0DKRQH\-HUGHH&DUUROOS 55

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