Power Control Exchange Framework of Accounting: Applications to Management Control Systems (Studies in Managerial and Financial Accounting, Band 5) - Hardcover

 
9780762302338: Power Control Exchange Framework of Accounting: Applications to Management Control Systems (Studies in Managerial and Financial Accounting, Band 5)
Hardcover
ISBN 10: 076230233X ISBN 13: 9780762302338
Verlag: Jai Press Inc., 1997

Inhaltsangabe

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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Über die Autorin bzw. den Autor

Seleshi Sisaye is on the Accounting Faculty of Palumbo School of Business, Duquesne University.

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Verlag
Jai Press Inc.
Erscheinungsdatum
1997
Sprache
Englisch
ISBN 10 
076230233X
ISBN 13 
9780762302338
Einband
Gebundene Ausgabe
Anzahl der Seiten
252
Herausgeber
Epstein Marc J., Sisaye Seleshi
Kontakt zum Hersteller
preigu GmbH & Co. KG
mail@preigu.de

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