A power control exchange framework of accounting : applications to management control systems

著者

• Seleshi Sisaye

書誌事項

A power control exchange framework of accounting : applications to management control systems

by Seleshi Sisaye

（Studies in managerial and financial accounting, v. 5）

JAI Press, c1997

注記

Includes bibliographical references and indexes

内容説明・目次

内容説明

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.

目次

• 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.

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詳細情報

• NII書誌ID(NCID): BA31547388
• ISBN:
  • 076230233X
• LCCN: 97002660
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Greenwich, Conn.
• ページ数/冊数: xvii, 231 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5657.4
  • DC21 : 658.15/11
• 件名:
  • LCSH : Managerial accounting
  • LCSH : Accounting -- Research
  • LCSH : Cost control
  • LCSH : Organization
• 親書誌ID:
  • BA20821149