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Anotace knihy

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.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Finance & accounting Accounting

• Plný název: Power Control Exchange Framework of Accounting
• Podnázev: Applications to Management Control Systems
• Autor: Seleshi, Marc J. Epstein, Selshi Sisaye
• Jazyk: Angličtina
• Vazba: Pevná
• Počet stran: 252
• EAN: 9780762302338
• ISBN: 076230233X
• ID: 04687169
• Nakladatelství: Emerald Publishing Limited
• Hmotnost: 532 g
• Rozměry: 234 × 156 × 15 mm
• Datum vydání: 01. January 1997

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