A Power Control Exchange Framework of Accounting
Applications to Management Control Systems
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, dis…
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Produktdetails
Weitere Autoren: Epstein, Marc J. / Sisaye, Selshi
- ISBN: 978-0-7623-0233-8
- EAN: 9780762302338
- Produktnummer: 2911461
- Verlag: Emerald Group Publishing Limited
- Sprache: Englisch
- Erscheinungsjahr: 1997
- Seitenangabe: 252 S.
- Masse: H24.0 cm x B16.1 cm x D1.8 cm 548 g
- Abbildungen: HC gerader Rücken kaschiert
- Gewicht: 548
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