Power Control Exchange Framework of Accounting: Applications to Management Control Systems: 5 (Studies in Managerial and Financial Accounting, 5) - Hardcover

 
9780762302338: Power Control Exchange Framework of Accounting: Applications to Management Control Systems: 5 (Studies in Managerial and Financial Accounting, 5)
Hardcover
ISBN 10: 076230233X ISBN 13: 9780762302338
Publisher: JAI Press Inc., 1997

Synopsis

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.

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About the Author

Seleshi Sisaye is on the Accounting Faculty of Palumbo School of Business, Duquesne University.

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Publisher
JAI Press Inc.
Publication date
1997
Language
English
ISBN 10 
076230233X
ISBN 13 
9780762302338
Binding
Hardcover
Number of pages
252
Editor
Epstein Marc J., Sisaye Seleshi