Power Control Exchange Framework of Accounting: Applications to Management Control Systems / Edition 1

by Marc J. Epstein

Overview

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.

Product Details

ISBN-13:	9780762302338
Publisher:	Emerald Group Publishing Limited
Publication date:	01/01/1997
Series:	Studies in Managerial and Financial Accounting , #5
Pages:	252
Product dimensions:	6.14(w) x 9.21(h) x 0.59(d)

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.