Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers

Erhart, Raphaela; Mahlendorf, Matthias D.; Reimer, Marko; Schäffer, Utz

doi:10.1016/j.aos.2017.07.004

Cited by 27 publications

(24 citation statements)

References 108 publications

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“…Whilst this possibility cannot be tested within a cross-sectional design, the significant results for Model B obtained here indicate that it would be appropriate to employ a longitudinal and/or experimental design to test the hypothetical causal chain within a future study. Additionally, future research may test the potential bi-directionality of self-compassion and thought suppression using a cross-lagged effects model (see, e.g., [ 83 ]). Specifically, one could assess whether self-compassion quantified at t1 has an effect on thought suppression quantified at t2 and whether thought suppression quantified at t1 has an effect on self-compassion quantified at t2.…”

Section: Discussionmentioning

confidence: 99%

Attachment style, thought suppression, self-compassion and depression: Testing a serial mediation model

et al. 2021

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Attachment anxiety has been consistently linked with increased vulnerability to depression, and hyperactivating emotion regulation strategies (e.g., rumination) have been shown to mediate this relationship. Investigations of mediators of the attachment avoidance to depression relationship have yielded inconsistent findings, and the nature of this relationship remains to be clarified. There is evidence to suggest that the constructs of thought suppression and self-compassion are associated with attachment avoidance and also with depressive symptomology. In order to further clarify the nature of this relationship, the present study tested a serial mediation model, whereby it was hypothesised that thought suppression and self-compassion were serial mediators of the relationship between attachment avoidance and depression. One hundred and forty-eight participants completed an online composite questionnaire consisting of the Experiences in Close Relationships-Revised Questionnaire, the White Bear Suppression Inventory, the Self-Compassion Scale, and the Depression Anxiety and Stress Scale-21. Initial results supported the hypothesised serial mediation model (Model A); that is, higher attachment avoidance predicted higher thought suppression, higher thought suppression predicted lower levels of self-compassion and lower levels of self-compassion predicted higher depression. However, this model was no longer significant following the inclusion of attachment anxiety as a covariate within the post-hoc analysis. A second, post-hoc serial mediation model was tested (Model B), with the only difference being that attachment anxiety replaced attachment avoidance as the independent variable. This model was significant, with and without the inclusion of attachment avoidance as a covariate. The study provides evidence for the central role of thought suppression and self-compassion as mechanisms underlying the relationship between insecure attachment and depression, and indicates that these factors operate in opposing directions. The findings are discussed in terms of explicating some of the processes through which insecure attachment confers vulnerability to depression. The implications of the observed degree of shared variance between the two attachment dimensions suggests these constructs may be more appropriately considered overlapping, rather than orthogonal.

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Section: Discussionmentioning

confidence: 99%

Attachment style, thought suppression, self-compassion and depression: Testing a serial mediation model

et al. 2021

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“…We also note that the relationship between threat‐related reassurance seeking and worry may be bi‐directional (i.e., worry may lead to reassurance seeking which, in turn, perpetuates/exacerbates level of worry). Consequently, it may be useful for future research to employ a cross‐lagged effects model to evaluate this potential bidirectional effect (see, e.g., Erhart, Mahlendorf, Reimer, & Schäffer, 2017). More specifically, future studies could assess whether threat‐related reassurance seeking quantified at t1 has an effect on worry quantified at t2 and whether worry quantified at t1 has an effect on threat‐related reassurance seeking quantified at t2.…”

Section: Discussionmentioning

confidence: 99%

Adult attachment, worry and reassurance seeking: Investigating the role of intolerance of uncertainty

Clark

Rock

Clark

et al. 2020

Clinical Psychologist

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Background The adult attachment dimension of attachment anxiety has been demonstrated to be associated with a variety of anxiety symptomology, including worry, intolerance of uncertainty (IU) and reassurance seeking. A variety of research has indicated that IU is associated with level of worry and reassurance seeking. The relationships between attachment anxiety, worry, IU and threat‐related reassurance seeking have not been subject to investigation. The present article reports the results of an investigation of these variables within a community sample. Methods Three‐hundred and twenty‐eight participants were recruited to complete an online survey in which participants completed the Intolerance of Uncertainty Scale, the Experiences in Close Relationships Scale‐Revised, the Penn State Worry Questionnaire and the Threat‐related Reassurance Seeking Scale. Results Attachment anxiety, IU and worry were correlated with threat‐related reassurance seeking. Consistent with previous research, IU was found to mediate the relationship between attachment anxiety and worry. IU and worry were found to be serial‐multiple mediators in the relationship between attachment anxiety and threat‐related reassurance seeking. Conclusions The results of the study suggest IU is likely to play a key role in the relationship between attachment anxiety and worry, as well as the relationship between attachment anxiety and threat‐related reassurance seeking.

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“…Hence, a firm that follows a differentiation strategy might require a specific role of management accountants to support these strategic demands. Similar to Erhart et al (2017), I assume that management accountants react to the demands of the organization and adjust their role accordingly.…”

Section: Relationship Between Differentiation Strategy and The Bpma Rolementioning

confidence: 99%

Strategy and innovation: the mediating role of management accountants and management accounting systems’ use

Pasch

2019

J Manag Control

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This study contributes to understanding how firms pursuing differentiation strategy enhance exploratory innovation outcomes through business partner management accountants and their use of management accounting systems. Separate streams of literature analyzed the relationship between strategy and the role of management accountants in firms; and the relationship between the role of management accountants and new product innovation. Drawing on this evidence, I hypothesize that the relationship between differentiation strategy and exploratory innovation is mediated by two factors: a greater business partner orientation of management accountants and their subsequent use of the management accounting systems for attention focusing and decision making purposes. I find empirical support for the proposed three-path mediated effect using a structural equation model with survey data from 244 firms from German-speaking countries. In total, these findings reveal that management accounting department can be part of the strategy implementation mechanism in firms that emphasize exploratory innovation.

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Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers

Cited by 27 publications

References 108 publications

Attachment style, thought suppression, self-compassion and depression: Testing a serial mediation model

Attachment style, thought suppression, self-compassion and depression: Testing a serial mediation model

Adult attachment, worry and reassurance seeking: Investigating the role of intolerance of uncertainty

Strategy and innovation: the mediating role of management accountants and management accounting systems’ use

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