Power Control Exchange Framework of Accounting

Language: English

Published by Emerald Publishing Limited, US, 1997

076230233X / 9780762302338

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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.

Seller Inventory # LU-9780762302338

Title
Power Control Exchange Framework of Accounting
Author
Marc J. Epstein
Publisher
Emerald Publishing Limited, US
Publication year
1997
Condition
New
Binding
Hardback
Language
English
ISBN 10
076230233X
ISBN 13
9780762302338
Item weight
532 grams

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