Power Control Exchange Framework of Accounting
Language: English
Published by Emerald Publishing Limited, US, 1997
- Hardcover
- New

Seller: Rarewaves.com UK, London, United KingdomRarewaves.com UK
AbeBooks seller since June 11, 2025
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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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