Jacket Image

Power Control Exchange Framework of Accounting: Applications to Management Control Systems Vol: 5

Product Details
01 Jan 1997
Emerald Group Publishing Limited
252 pages - 156 x 234 x 15mm
Studies in Managerial and Financial Accounting


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.
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.

You might also be interested in..

« Back