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

By Marc J. Epstein, Selshi Sisaye, Seleshi

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.

• Format: Hardcover
• Language: English
• ISBN: 076230233X
• ISBN13: 9780762302338
• Release Date: January 1997
• Publisher: Jai Press Inc.
• Length: 252 Pages
• Weight: 1.17 lbs.
• Dimensions: 0.6" x 6.1" x 9.2"