A power control exchange framework of accounting: applications to management control systems
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | Undetermined |
| Published: |
Greenwich, Conn. <<[u.a.]>>
JAI Press
1997
|
| Series: | Studies in managerial and financial accounting
5 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVII, 231 S. graph. Darst. |
| ISBN: | 076230233X |
Staff View
MARC
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Record in the Search Index
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| adam_text | CONTENTS
List of Tables and Figure xi
Introduction xiii
1. Sociological Approaches to Power and Accounting Control Systems in
Organizations 1
Summary 1
Power and Control in Organizations: A Review of the Research Literature 2
Approaches to Power in Organizations 4
The Conflict Framework of Organization: A Dialectic Approach 8
The Radical Structuralism Approach 11
The Institutional View of Multi-Divisional Complex Organizations 13
2. A Social View of Power and Accounting Control Systems 19
Summary 19
Exchange Theory and Social Structures 20
Social Exchange and Power 24
The Resource Allocation Setting in Power Control Exchange Frameworks 29
Power, Exchange, and Resource Allocation Decisions 30
Organizations as Networks 32
Power as Influence in the Organizational Decision-Making Processes 33
Power, Accounting Control, and Resource Allocation Exchange 36
A Power Control Exchange Framework of Accounting 42
3. Structural-Functional (Rational Choice Model) Assumptions in
Management Accounting Research . 45
Summary 45
Approaches to the Basis of Power in Organizations 46
The Structural-Functional (SF) Theory of Social Organization 47
The Structural-Functional (SF) Approach as a Rational Choice Model
(or Resource Allocation Decisions SO
The Structural-Functional (SF) Indicators of Power 53
The Structural-Functional (SF) Approaches to Organizations and
Management 62
The Rational-SF Assumptions in Behavioral Accounting Research 65
4. Conflict-Pluralistic (Political Choice Model) Assumptions in
Management Accounting Research 73
Summary 73
Power and Conflict in Social and Economic Organizations: Limitat;ons
of the Structural-Functional (SF) Theory 74
vii
Contents I viii
The Conflict Pluralistic (CP) Theory of Social Organization 76
The Conflict Pluralistic (CP) Approach as a Political Choice Model for
Resource Allocation Decisions 81
The Conflict Pluralistic (CP) Indicators of Power 84
Conflict-Pluralistic Approaches to Organizations and Management 89
The Political-CP Assumptions in Management Control Research 92
5. Relative Availability of Resources and Capital Budgeting Decisions 97
Summary 97
Perceived Availability of Resources 97
Relative Slack 100
Relative Scarcity 1 °2
6. Power Control as Resource Exchange Processes 107
Summary 107
Behavioral Accounting and Power Control Relations 108
Control as a Resource Exchange Process 111
Cooperative Exchange Model 114
Competitive Exchange Model 117
Distributive Exchange Model 118
Unequal Exchange Model 121
7. Application of the Power Control Exchange Framework to the Study
of Management Accounting Systems in Divisionalized Business
Organizations 129
Summary 129
A Review of the Management Control Literature on Capital Budgeting
and Resource Allocation Decisions 130
The Power Control Exchange Processes in Divisionalized Business
Organizations 132
Basis of Power 135
Divisional Characteristics 136
Sources of Power 138
Rationale for Resource Allocation Decisions 139
Availability of Resources 140
Control/Influence in the Resource Allocation Processes 140
Research Implications of the Power Control Exchange Framework
of Organizations 142
8. Contributions of Organizational Sociological Approaches to the
Study of Management Accounting Systems 147
Summary 147
Introduction 147
The Power Control Exchange Framework Approaches for the Resource
Allocation Processes in Divisionalized Business Organizations 148
The Current Status of Organizational Sociological Approaches in
Management Control Research: An Overview 149
Contributions of Organizational Sociology to Management Control
Research 152
Research Implications of the Power Control Framework of Organizations 153
ix / Contents
Appendix A: A Chronological Review of Selected Research on
Power and Control in Organizations 157
Appendix B: Applications to For-Profit Business Organizations 185
A Power Control Exchange Framework of Resource Allocation
Decisions: Literature Review and Hypothesis Development 186
Bases of Power and Resource Allocation Decisions 187
Perceived Availability of Resources and Resource
Allocation Decisions 189
Degree of Influence on the Resource Allocation Decisions 191
Power Control as a Resource Exchange Process 191
Experimental Design: Testing the Power Control Exchange
Framework 192
Variables 193
Design of the Experimental Instrument 193
Administration of the Experimental Instrument 194
Validity Checks 195
Subjects • 195
Research Results 197
Statistical Tests 197
Major Findings 198
Effect of Subject Background on the Study s Results 198
Conclusion 201
References 203
Author Index 221
Subject Index 227
List of Tables and Figure
TABLES
Chapter 1
1. Definition of the Concept of Power in Chronological Order:
Selected Authors from the Structural-Functional and
Conflict-Pluralistic Approaches 1
2. Control Terminologies: Definitions 14
Chapter 2
1. Two Forms of Social Exchange: A Comparison of Restricted and
Generalized Exchange 22
2. Models for Decision Making 38
3. A Power-Control-Exchange Framework of Accounting Based on
Basis of Power and Perceived Availability of Resources 38
4. Structural-Functional (SF) and Conflict-Pluralistic (CP) Approaches
to Power and Organization Resources 40
5. Structural-Functional (SF) and Conflict-Pluralistic (CP) Views of
Organizations 41
Chapter 4
1. Social Customs of Conflict Management: Loose- versus
Dense-Knit Settings 80
Chapter 7
1. Indicators of the Structural-Functional and Conflict-Pluralistic
Bases of Power 134
Appendix A
1. A Chronological Review of Selected Research on Power and
Control in Organizations 158
Appendix B
1. Assignment of Research Subjects by Croups in the Four Types
of Divisions 194
2. Industry Types/Classifications of Respondents Organizations 196
3. Results of Subjects by Types of Organizational Affiliation:
A Distribution of Mean Scores for Amount of Influence in the Project
Selection Decisions 199
FIGURE
Chapter 7
1. Perceived Influence in Project Selection Designs 141
xi
|
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| indexdate | 2024-07-09T23:06:50Z |
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| isbn | 076230233X |
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| physical | XVII, 231 S. graph. Darst. |
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| publisher | JAI Press |
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| series | Studies in managerial and financial accounting |
| series2 | Studies in managerial and financial accounting |
| spelling | Sisaye, Seleshi Verfasser aut A power control exchange framework of accounting applications to management control systems by Seleshi Sisaye Greenwich, Conn. <<[u.a.]>> JAI Press 1997 XVII, 231 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Studies in managerial and financial accounting 5 Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Internes Kontrollsystem (DE-588)4125994-4 gnd rswk-swf Management Accounting (DE-588)4125415-6 s Internes Kontrollsystem (DE-588)4125994-4 s Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 s DE-188 Studies in managerial and financial accounting 5 (DE-604)BV009653424 5 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021771960&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Sisaye, Seleshi A power control exchange framework of accounting applications to management control systems Studies in managerial and financial accounting Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 gnd Management Accounting (DE-588)4125415-6 gnd Internes Kontrollsystem (DE-588)4125994-4 gnd |
| subject_GND | (DE-588)4205147-2 (DE-588)4125415-6 (DE-588)4125994-4 |
| title | A power control exchange framework of accounting applications to management control systems |
| title_auth | A power control exchange framework of accounting applications to management control systems |
| title_exact_search | A power control exchange framework of accounting applications to management control systems |
| title_full | A power control exchange framework of accounting applications to management control systems by Seleshi Sisaye |
| title_fullStr | A power control exchange framework of accounting applications to management control systems by Seleshi Sisaye |
| title_full_unstemmed | A power control exchange framework of accounting applications to management control systems by Seleshi Sisaye |
| title_short | A power control exchange framework of accounting |
| title_sort | a power control exchange framework of accounting applications to management control systems |
| title_sub | applications to management control systems |
| topic | Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 gnd Management Accounting (DE-588)4125415-6 gnd Internes Kontrollsystem (DE-588)4125994-4 gnd |
| topic_facet | Verhaltensorientiertes Rechnungswesen Management Accounting Internes Kontrollsystem |
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