{"product_id":"9780762302338","title":"A Power Control Exchange Framework of Accounting: Applications to Management Control Systems","description":"\u003cp\u003eThis 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.\u003c\/p\u003e","brand":"Emerald Publishing Ltd","offers":[{"title":"Default Title","offer_id":47028952334576,"sku":"9780762302338","price":128.99,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9780762302338_p0.jpg?v=1763657177","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9780762302338","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}