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Reports on a conference held in 1989 in Wisconsin, which focused on the topic of providing better access to information for people with disabilities. According to the author, the conference concentrated mainly on those with vision‐related difficulties. Summarizes two of the speeches made at the conference and examines some of the technology on display. Stresses the need for adaptive technology to enable people with a disability to access the increasing amounts of computer technology in everyday life.

Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of the literature and compromises its value to researchers. The purpose of this paper is to draw researchers back to the conceptual core of the framework as a basis for stable, consistent definitions of the domain of observables.

We derive the conceptual core of the framework from Simons’ writings. We highlight instability in existing operational definitions of the LoC, weaknesses in the extent to which these definitions reference this conceptual core, and inconsistencies in the restriction of LoC to formal information-based routines.

We draw on the inconsistencies identified to build the case for commensuration or a “common standard” for the framework’s use on two levels: the constructs within the framework (through reference to the conceptual core of the framework) and the framework itself (through explicit inclusion of informal controls).

We illustrate the benefits of commensuration through the potential to guide the scope of the domain of observables in empirical LoC studies, and to study LoC as complementary or competing with other management control theories.

Our approach to resolving tensions arising from inconsistencies in the empirical definitions of LoC differs from others in that we focus on the strategic variables underlying the framework to define the conceptual core. We believe this approach offers greater potential for commensuration at the level of the constructs within the framework and the framework itself.

Previous research on influence strategies has almost exclusively indicated negative relationships between assertive influence and employee work outcomes; the purpose of this study is to argue that an assertive influence strategy can also lead to both positive and negative work outcomes, when subordinates hold different attributions towards the leaders’ motive of using assertive influence (hereafter “the cause”).

The empirical study was based on data collected from 930 employees in China. The authors developed hypotheses to test the mediating effects of three types of perception in the relationship between an assertive influence strategy and five outcomes, and additional analyses on persuasive and relational influence strategies are also conducted.

Results show that when subordinates attribute the cause to their ability (internal attribution), an assertive influence has indirect positive effect on felt obligation, organizational commitment, job performance and organizational citizenship behavior; when subordinates attribute the cause to the poor relationship with their superiors (relational attribution), an assertive influence has indirect negative impact on most outcomes except for job performance; when subordinates perceive that the cause is to the superiors, such as authoritarian leadership (external attribution), an assertive influence has indirect positive effect on job performance.

The study highlights the importance of subordinates’ perceptions during the leadership influence processes.

This study was the first to examine the mediation relationship between three types of influence strategies and five organizational outcomes based on a large sample of front-line staff in China. The findings of the study also enrich the literature of leadership and attribution theories.

This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits include, among others, those measured by the Myers-Briggs Type and Five Factor models (FFMs), Type A/B, tolerance for ambiguity, locus of control, authoritarianism, and the Dark Triad components of narcissism, Machiavellianism, and psychopathy. In a broad spectrum analysis of accounting journals without regard to timing or geographics, we attempt to capture the major phases of personality trait research and provide suggestions as to the surrounding environment for such progressions in the literature. In addition to more established research streams, this chapter also discusses other personality traits that have only been marginally investigated in the accounting literature, and possible directions for future research.

This study examines how budgetary support (BS), teamwork, and organizational commitment to employees (OCE) affect firm performance across two countries, Malaysia and the United States. By surveying senior managers of 165 small and medium enterprises, this study finds that teamwork and BS each has a direct effect on OCE and firm performance. Further, results indicate that OCE mediates the relationship between BS, teamwork, and firm performance. In Malaysia, but not in the United States, we find that teamwork affects performance directly. In the United States, but not in Malaysia, we find that BS affects performance, and there is an interaction effect between BS and management influence. We attribute the effects to the different national cultures and social-exchange relations and highlight the contributions to the budgeting research, organizational commitment literature, and to practice.

The purpose of this study is to identify the impact that transformational leadership has on challenging influence strategies in business leaders of the micro, small and medium-sized enterprises (MSMEs) of the state of Guanajuato, Mexico.

The methodological design was quantitative, explanatory, observational and cross-sectional, where a sample of 343 leaders from the business sector of the MSMEs of the state of Guanajuato, Mexico was obtained. To check the hypotheses, a structural equation model (SEM) was developed using the AMOS v.21 statistical software. For the analysis of the data, SPSS v.21 was used. Regarding the goodness and fit indexes of the SEM (χ² = 595,133 df = 244; CFI = 0.914 and TLI = 0.903; RMSEA = 0.06), which were acceptable (Jöreskog and Sörbom, 1981; López-Lemus and Zavala, 2019; Rigdon, 1996; Tucker and Lewis, 1973).

The results obtained through the present study, it is shown that leadership and transformational influences positively and significantly on challenging influence strategies: rational (β₁ = 0.53, p < 0.01), inspiring (β₂ = 0.65, p < 0.01) as well as the strategy of participatory influence (β₃ = 0.62, p < 0.01) of the business leaders of the MSMEs of the state of Guanajuato, Mexico.

The findings are relevant and of great value because there is currently not enough research that focuses on the variables analysed on the leadership and influence strategies of business leaders of the MSMEs in the context of the state of Guanajuato, Mexico.

This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

Full-range leadership theory and power-and-influence approaches to leadership emerge from different theoretical traditions, but may overlap conceptually and practically. Previous research has found connections between full-range leadership styles and leaders’ influencing behaviors. However, this research has been conceptually and methodologically limited, neither examining all full-range leadership styles nor all common influence tactics, and measuring only employees’ perceptions. The purpose of this paper is to address these limitations.

Follower-rated leadership styles and influence tactics, and leader-rated leadership styles were surveyed for 160 pairs of leaders and followers (n=320).

Core influence tactics and apprising were correlated with, and predicted, follower-rated transformational and transactional leadership, but confirmatory factor analysis provided a more nuanced view of these relationships. Rational persuasion (negatively) predicted passive-avoidant leadership. There were few significant correlations between leader-self-rated leadership styles and followers’ ratings of leaders’ influence tactics.

This study extends upon previous studies by more comprehensively connecting full-range leadership styles and influence tactics, and doing so with both leader-rated and follower-rated leadership styles. The results help to provide a clearer picture of the overlap between full-range and power-and-influence theories of leadership. The mismatches between results from leader-rated and follower-rated leadership styles raise conceptual, practical, and methodological questions for future research.