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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.
List 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.
Summary
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.
