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Item Details
Title:
POWER CONTROL EXCHANGE FRAMEWORK OF ACCOUNTING
APPLICATIONS TO MANAGEMENT CONTROL SYSTEMS
By:
Marc J. Epstein (Editor), Seleshi Sisaye (Editor)
Format:
Hardback
List price:
£85.99
Our price:
£77.39
Discount:
10
% off
You save:
£8.60
ISBN 10:
076230233X
ISBN 13:
9780762302338
Availability:
Usually dispatched within 1-3 weeks.
Delivery rates
Stock:
Currently
0
available
Publisher:
EMERALD PUBLISHING LIMITED
Pub. date:
1 January, 1997
Series:
Studies in Managerial and Financial Accounting 5
Pages:
252
Description:
A comprehensive study of the applications of a power control exchange framework of accounting to management control systems, this text includes chapters which deal with the issues from a sociological perspective, rather than an organizational sociological perspective.
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.
Publication:
US
Imprint:
JAI Press Inc.
Returns:
Returnable
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ADVANCES IN MANAGEMENT ACCOUNTING
ADVANCES IN MANAGEMENT ACCOUNTING
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