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Power Control Exchange Framework of Accounting: Applications to Management Contr
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Item specifics
- Condition
- Brand New: A new, unread, unused book in perfect condition with no missing or damaged pages. See all condition definitionsopens in a new window or tab
- ISBN-13
- 9780762302338
- Book Title
- Power Control Exchange Framework of Accounting
- ISBN
- 9780762302338
About this product
Product Identifiers
Publisher
Emerald Publishing The Limited
ISBN-10
076230233X
ISBN-13
9780762302338
eBay Product ID (ePID)
23038880653
Product Key Features
Number of Pages
252 Pages
Language
English
Publication Name
Power Control Exchange Framework of Accounting : Applications to Management Control Systems
Subject
Accounting / General, Management, Accounting / Managerial
Publication Year
1997
Type
Textbook
Subject Area
Business & Economics
Series
Studies in Managerial and Financial Accounting Ser.
Format
Hardcover
Dimensions
Item Height
0.6 in
Item Weight
18.8 Oz
Item Length
9.2 in
Item Width
6.1 in
Additional Product Features
Intended Audience
Scholarly & Professional
LCCN
97-002660
Dewey Edition
21
Series Volume Number
5
Volume Number
Vol. 5
Dewey Decimal
658.15/11
Table Of Content
Sociological approaches of power and accounting control in organizations; a social exchange view of power and accounting control systems - structural-functional (rational choice model) assumptions in management accounting research; conflict-pluralistic (political choice model) assumptions in management accounting research; relative availability of organizational resources and capital budgeting decision; power control as resource exhange processes; application of the power control exhange framework for the study of management control systems in divisionalized business organizations; contributions of organizational sociological approaches and research methods to the study of management accounting/control systems; a chronological review of selected research on power and control in organizations; application for for-profit organizations.
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., 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.
LC Classification Number
HF5657.4.S42 1997
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