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

by Marc J. Epstein, Selshi Sisaye, Seleshi

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...

• Format: Hardcover
• Language: English
• ISBN: 076230233X
• ISBN13: 9780762302338
• Release Date: January 1997
• Publisher: Jai Press Inc.
• Length: 252 Pages
• Weight: 1.17 lbs.
• Dimensions: 0.6" x 6.1" x 9.2"