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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Power Control Exchange Framework of Accounting: Applications to Management Control Systems

Power Control Exchange Framework of Accounting: Applications to Management Control Systems

Sisaye, Seleshi
Epstein, Marc J.

Hardcover

Series: Studies in Managerial and Financial Accounting, Book 5

Accounting

ISBN10: 076230233X
ISBN13: 9780762302338
Publisher: Emerald Pub Ltd
Published: Jan 1 1997
Pages: 252
Weight: 1.17
Height: 0.63 Width: 6.14 Depth: 9.21
Language: 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.

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