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- Publisher: Jai Press Inc.
- ISBN-10: 076230233X
- ISBN-13: 9780762302338
- Format: 15.6 x 23.4 x 1.6 cm, kieti viršeliai
- Language: English
- SAVE -10% with code: EXTRA
Power Control Exchange Framework of Accounting (e-book) (used book) | bookbook.eu
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Description
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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- Publisher: Jai Press Inc.
- ISBN-10: 076230233X
- ISBN-13: 9780762302338
- Format: 15.6 x 23.4 x 1.6 cm, kieti viršeliai
- Language: English English
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.
Reviews