A Power Control Exchange Framework of Accounting: Applications to Management Control Systems - Couverture rigide

 
9780762302338: A Power Control Exchange Framework of Accounting: Applications to Management Control Systems
Couverture rigide
ISBN 10 : 076230233X ISBN 13 : 9780762302338
Editeur : JAI Press Inc., 1997

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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

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.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
JAI Press Inc.
Date d'édition
1997
Langue
anglais
ISBN 10 
076230233X
ISBN 13 
9780762302338
Reliure
Relié
Nombre de pages
252
Éditeur
Epstein Marc J., Sisaye Seleshi
Coordonnées du fabricant
non disponible
Personne responsable
non disponible