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Power Control Exchange Framework of Accounting - Applications to Management Control Systems (Hardcover) Loot Price: R3,278
Discovery Miles 32 780
Power Control Exchange Framework of Accounting - Applications to Management Control Systems (Hardcover): Marc J. Epstein

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

Marc J. Epstein; Volume editing by Seleshi Sisaye

Series: Studies in Managerial and Financial Accounting

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Loot Price R3,278 Discovery Miles 32 780 | Repayment Terms: R307 pm x 12*

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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
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LSN: 0-7623-0233-X
Barcode: 9780762302338

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