Search results

Builds on work in organisational buying. Examines the relationship between power bases and influence strategies in an organisational buying situation, specifically, the decision to purchase the services of an advertising agency. Hypothesises the influence strategies of consultation, coalition, legitimating pressure, exchange, rational persuasion, inspirational appeals and personal appeals, related to source characteristics (power bases). Findings from 150 organisational buying decisions support findings from a recent study in the USA. Suggests that the use of an influence strategy is positively related to the corresponding type of power.

Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research (Alp & Ustundag, 2009; Ashbaugh & Pincus, 2001; Cairns, Massoudi, Taplin, & Tarca, 2011; Christensen et al., 2007; Daske, 2006; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Gastón, García, Jarne, & Laínez Gadea, 2010; Haverals, 2007; Hellmann, Perera, & Patel, 2010; Lantto & Sahlström, 2008; Othman & Zeghal, 2006; Peng & van der Laan Smith, 2010; Schleicher, Tahoun, & Walker, 2010; Tyrrall et al., 2007). In this move toward convergence, the politics associated with IAS setting by the IASB has become an important and controversial topic in international accounting research. Although previous studies have aimed to examine political issues and stakeholder's perception toward the standard-setting process of the IASB (Alali & Cao, 2010; Chiapello & Medjad, 2009; de Lange & Howieson, 2006), no study has critically examined the complexity of factors influencing attitudes and public opinion toward this standard-setting process. Given that attitudes are likely to guide behavior and lead stakeholders to either advance the work of the IASB or create obstacles, it is timely and relevant to analyze attitudes toward this issue. A recent study has provided evidence that stakeholders’ acceptance of IFRS and preparers’ overall perception of IFRS may influence compliance and the quality of financial reports (Navarro-García & Bastida, 2010). As such, it is the objective of this chapter to provide insights into determinants of attitudes toward the IASB's standard setting and critically examine the influence of power structures and perceived legitimacy on individual attitudes and public opinion.¹ Specifically, this study examines German attitudes toward the promotion of professional judgment by the IASB since the adoption of IFRS in the EU in 2005.

This study examines the association between Chief Executive Officer (CEO) power and the level of corporate social responsibility (CSR) disclosure, as well as the moderating role of stakeholder influence on this association.

Using a sample of 986 Bangladeshi firm-year observations, this study uses a content analysis technique to develop a 24-item CSR disclosure index. The ordinary least squares regression method is used to estimate the research models, controlling for firm-specific factors that potentially affect the levels of CSR disclosure.

The study findings indicate that CEO power is negatively associated with the level of CSR disclosure, and that the negative effects of CEO power on the level of CSR disclosure are attenuated by stakeholder influence. CEO power is documented as reducing the positive impact of CSR disclosure on a firm’s financial performance, with this negative impact attenuated if stakeholders have greater influence on the firm.

This study suggests that CEO power and stakeholder influence are important factors in determining firms’ incentives to disclose CSR information. Both CEO power and stakeholder influence need to be considered in the CSR – firm performance nexus, given the mixed findings documented in the literature.

This study makes a significant contribution to the literature on CSR practices by documenting that firms with a powerful CEO have lower levels of CSR disclosure, and that stakeholder influence affects CSR disclosure in the emerging economy context.

Non-technical skills are of increasing importance for safety engineers to perform their job. In their position as expert consultants, they work closely with managers. Thus, gaining management support is oftentimes crucial for safety engineers to successfully improve occupational health and safety. Drawing on organizational support theory (OST), this study investigates how safety engineers’ non-technical skills in communication and persuasion (i.e. rational and hard influence tactics) are related with their management support, and how management support is related with their individual task proficiency (ITP). The purpose of this paper is to examine the moderating role of safety engineers’ expert power in this context.

Using an online questionnaire, survey data were collected from 251 safety engineers working in Austria.

Rational influence tactics are positively related to ITP via management support, whereas hard influence tactics are not. Safety engineers’ expert power moderates the relationship between influence tactics and management support and, consequently ITP. High (vs low) expert status strengthens the positive relationship of rational influence tactics on ITP via management support. For hard influence tactics, high (vs low) expert power buffered the negative relationship of upward appeal and pressure on ITP via management support.

Safety engineers should rely on rational persuasion when cooperating with management to obtain support and improve their own performance.

This study connects the effect of influence tactics in the context of safety engineers’ work performance with OST. It demonstrates that safety engineers’ influence tactics are related to work role performance through management support and that these relationships are moderated by expert power.

Based on the widely held view that influence is exercised power, and in light of the suitability of power theory to studies of marketing's relative influence within the firm, this paper seeks to explore marketing's level of influence from a power perspective. The paper proposes and empirically tests a model in which the marketing function's four key types of power (bureaucratic power, critical contingencies power, network power, and psychological power) act as antecedents to marketing's influence within the firm. The model also aims to consider the contingency effect of market turbulence.

The study employs data drawn from a sample of senior managers in medium and large manufacturing firms. The model is tested using hierarchical ordinary least squares regression analysis.

The findings provide support for a link between all types of power and marketing's influence, with the exception of psychological power. Market turbulence is also found to strengthen the positive link between marketing's critical contingencies power and marketing's level of influence.

The study identifies and discusses power mechanisms that may be employed by marketing subunits to maintain or strengthen their influence within the firm.

Empirical evidence has shown that strong marketing functions are still needed, yet are slowly disappearing. This study approaches the question of how marketing departments can protect or regain their influence by adopting a power perspective. The findings suggest that marketing departments can tap into different types of power to further their influence. The study discusses the key theoretical and managerial implications and proposes some directions for future research.

This paper studies the impact of gender on frequency of use of influence strategies, amount of power and authoritarianism, using a sample of 109 managers from two organizations in India. Seven downward influence strategies (assertiveness, bargaining, coalition, friendliness, higher authority, reason, and sanctions) and five power bases (reward, referent, legitimate, expert, and coercive) were included in the study. Analysis of variance does not show any difference across gender in any variable studied, and analysis of covariance does not reveal any impact of gender on influence and power after controlling for authoritarianism. Results, however, suggest that gender moderates the impact of authoritarianism on influence and power. Authoritarianism is related positively to assertiveness, bargaining, friendliness and legitimate power for men, negatively to coercive power for men, negatively to friendliness for women, and positively to expert power for both men and women. There is a significant interaction effect of authoritarianism and gender on friendliness.

This paper aims to investigate the relationship between legitimate and expert social power types of preadolescent children on the influence perception in their mothers’ purchasing behavior in Peruvian toy stores. The literature review takes into consideration the concepts of social power and the influence on family behavior to then focus on social power within family behavior with the purpose of mainly developing four hypotheses regarding purchasing behavior.

The methodology followed a non-experimental transversal correlational-causal design. A pilot sample size of 67 cases was used. The sample was based on an objective population of Peruvian mothers of families that live in northern Lima and that go to purchase toys to major shopping centers with their children aged 8-11 years.

The results show that the expert social power, as well as the legitimate social power, has a strong relationship. In addition, both social powers have an impact on the influence perception in purchasing child-mother, but not on the influence perception in purchasing mother-child. Moreover, the test of moderation of the expenditure level on toy purchases did not have an effect on the context that was studied.

The contribution shows that important changes are happening in the consumption behavior on the aspect of children influencing mothers, and that for Latin American contexts, the level of expenditure still does not crucially affect the causality demonstrated.

End users are often involved in organizational buying, but very little is known about the role that they play and how they influence purchasing decisions. This study aims to explore the factors behind end users’ attempts to influence purchasing and the strategies they use.

The research draws on the concept of purchasing task involvement, which describes the feelings of personal relevance that a buying center member has for a specific organizational purchasing decision. This concept is used to gain a deeper understanding of users’ influence in organizational purchasing and link it to sources of power and the corresponding influence strategies. The study is based on 90 in-depth interviews with buyers, drivers and sellers of heavy trucks.

End users’ purchasing task involvement is only marginally determined by the product’s performance or technical features. Purchasing task involvement leads to influence when there are specific power relationships between the buyer and the user and under specific circumstances.

This is the first study that links end users’ purchasing task involvement, power and influence strategies in organizational buying.

School‐based, decision‐making councils were studied as vertical teams, groups of individuals who share a common purpose but operate on different levels from different role perspectives within the organization. These role perspectives were considered important determinants of the amount of conflict experienced by council members when conflict was considered to be a function of the bases of leader power of the principal and the social influence of the council members. Subjects were from 144 schools in Kentucky, representing the three school council constituencies: teachers, principals, and parents. Findings of the study revealed significant differences in the amount of conflict, power, and influence between the three council constituencies and a significant relationship between the amount of conflict and power and influence.