Abstract
Power exists in every social, organizational and managerial setting. The objective of this study is to examine the effects of power bases on subordinate compliance and satisfaction among accountants. Knowing the effects of different power bases can help accounting supervisors achieve optimum results. A questionnaire measuring French & Raven's (1959) five power bases, subordinate compliance and satisfaction with supervisor is administered to a random sample of 800 accountants in Singapore. A total of 355 usable responses is obtained, yielding a response rate of 44·38%. Controlling for age, gender, years in organization and years with supervisor, multiple regression analyses are performed on the residualized compliance and residualized satisfaction scores. The findings of the study can be summarized as follows. First, the expert power and legitimate power of accounting supervisors are significantly and positively associated with the compliance of accounting subordinates. Second, expert power and referent power are significantly and positively associated with subordinate satisfaction but legitimate power is significantly and negatively associated with subordinate satisfaction. Finally, the coercive power and reward power of accounting supervisors do not appear to have any significant or positive effect on the compliance or satisfaction of accounting subordinates.
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