Power Control Exchange Framework of Accounting - Applications to Management Control Systems (Hardcover)

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.

General

Imprint:	JAI Press Inc.
Country of origin:	United States
Series:	Studies in Managerial and Financial Accounting
Release date:	1997
First published:	1997
Editors:	Marc J. Epstein
Volume editors:	Seleshi Sisaye
Dimensions:	234 x 156 x 15mm (L x W x T)
Format:	Hardcover
Pages:	252
ISBN-13:	978-0-7623-0233-8
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Financial accounting Books > Business & Economics > Finance & accounting > Accounting > Management accounting
LSN:	0-7623-0233-X
Barcode:	9780762302338

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