دانلود مقاله ISI انگلیسی شماره 10303
ترجمه فارسی عنوان مقاله

تاثیر سبک رهبری بر واکنش گیرنده اطلاعات برای تغییر حسابداری مدیریت

عنوان انگلیسی
The effect of leadership style on the information receivers’ reaction to management accounting change
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
10303 2011 20 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Management Accounting Research, Volume 22, Issue 2, June 2011, Pages 105–124

ترجمه کلمات کلیدی
حسابداری تغییر -     سبک رهبری -     رضایت کار -     پشتیبانی -      مقاومت -
کلمات کلیدی انگلیسی
Accounting change, Leadership style, Work satisfaction, Support, Resistance,
پیش نمایش مقاله
پیش نمایش مقاله  تاثیر سبک رهبری بر واکنش گیرنده اطلاعات برای تغییر حسابداری مدیریت

Although we know that the use of accounting information and the leadership styles of managers are related, only little is known about how the leadership styles of managers affect the information receivers’ reaction to management accounting change. Therefore, using a case study of a company that owns ten car dealerships, this paper explores how the leadership styles of managers can affect the use of newly introduced management accounting information. In the case, new senior management introduced new accounting information to facilitate their leadership style. Interestingly, the individual car dealerships differed in the extent to which they used the new information and also in the history of their senior management's leadership style. Different leadership styles appeal to different work-related needs of employees and the paper explains (1) how the change affected the satisfaction of these needs; (2) how this resulted in support for or resistance to the change and (3) how this resistance was overcome.