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Book cover for Power Control Exchange Framework of Accounting, a book by Marc J. Epstein, Seleshi Sisaye Book cover for Power Control Exchange Framework of Accounting, a book by Marc J. Epstein, Seleshi Sisaye

Power Control Exchange Framework of Accounting

Applications to Management Control Systems
1997 ᛫


A comprehensive study of the applications of a power control exchange framework of accounting to management control systems, this text includes chapters which deal with the issues from a sociological perspective, rather than an organizational sociological perspective.

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  • Page count

    252 pages

  • Category

    Financial Accounting

  • Publisher

    JAI Press Inc.

  • Ebook file size

  • Language

    English

Summary


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.

Table of contents

  • Sociological approaches of power and accounting control in organizations; a social exchange view of power and accounting control systems - structural-functional (rational choice model) assumptions in management accounting research; conflict-pluralistic (political choice model) assumptions in management accounting research; relative availability of organizational resources and capital budgeting decision; power control as resource exhange processes; application of the power control exhange framework for the study of management control systems in divisionalized business organizations; contributions of organizational sociological approaches and research methods to the study of management accounting/control systems; a chronological review of selected research on power and control in organizations; application for for-profit organizations.