Construct Validity Of Organizational Appeal: A Newly Identified Influence Tactic to Elicit Professional Accountants’ Task Commitment

Abstract

In this study, the construct validity and effectiveness of a newly identified influence tactic, organizational appeal, is tested. Utilizing a sample of practicing professional accountants, study results show that organizational appeal is distinct from other influence tactics, is perceived to be used frequently by supervisors, and is effective at influencing subordinates. The organizational appeal influence tactic could be particularly useful in situations where accounting supervisors and managers use proactive tactics to influence others to complete tasks or make decisions; to influence outsiders (e.g., suppliers, clients, government agents) over whom they have little authority; and where other influence tactics are not effective or appropriate.

Citation

Trinkle, B.S. and Lam, M. (2014), "Construct Validity Of Organizational Appeal: A Newly Identified Influence Tactic to Elicit Professional Accountants’ Task Commitment", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 17), Emerald Group Publishing Limited, Leeds, pp. 183-211. https://doi.org/10.1108/S1475-148820140000017006