Power Control Exchange Framework of Accounting : Applications to Management Control Systems Hardback
Edited by Marc J. Epstein
Part of the Studies in Managerial and Financial Accounting series
Hardback
Description
This volume develops and applies a power control exchange framework of accounting that incorporates both the structural-functional (SF) (rational choice model) and the conflict-pluralistic (CP) (political choice model) to study management/organizational control systems as a resource exchange process.
The framework proposes that control as an exchange process depends on two factors: basis of power, classified as SF-rational or CP-political and perceived availability of resources, dichotomized as relative slack or relative scarcity.
The relationship between these two factors yields four types of resource exchange: co-operative, competitive, distributive or unequal.
These resource exchange typologies are discussed and applied to study management accounting/control systems within the context of divisionalized business organizations.
The book concludes with a chronological review of research together with applications for for-profit organizations.
Information
-
Out of stock
- Format:Hardback
- Pages:252 pages
- Publisher:Emerald Publishing Limited
- Publication Date:01/01/1997
- Category:
- ISBN:9780762302338
Information
-
Out of stock
- Format:Hardback
- Pages:252 pages
- Publisher:Emerald Publishing Limited
- Publication Date:01/01/1997
- Category:
- ISBN:9780762302338
