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Power Control Exchange Framework of Accounting
Applications to Management Control Systems
243,45 €
+ 486 points
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.
Spécifications
Parties prenantes
- Editeur:
Contenu
- Nombre de pages :
- 252
- Langue:
- Anglais
- Collection :
- Tome:
- n° 5
Caractéristiques
- EAN:
- 9780762302338
- Date de parution :
- 01-01-97
- Format:
- Livre relié
- Format numérique:
- Genaaid
- Dimensions :
- 156 mm x 234 mm
- Poids :
- 530 g
