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Anglický jazyk
A Power Control Exchange Framework of Accounting
Autor: Marc J. Epstein
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... Viac o knihe
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O knihe
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.
- Vydavateľstvo: Jai Press Inc.
- Rok vydania: 1997
- Formát: Hardback
- Rozmer: 240 x 161 mm
- Jazyk: Anglický jazyk
- ISBN: 9780762302338
