{ "item_title" : "Power Control Exchange Framework of Accounting", "item_author" : [" Marc J. Epstein", "Seleshi Sisaye "], "item_description" : "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.", "item_img_path" : "https://covers3.booksamillion.com/covers/bam/0/76/230/233/076230233X_b.jpg", "price_data" : { "retail_price" : "150.99", "online_price" : "150.99", "our_price" : "150.99", "club_price" : "150.99", "savings_pct" : "0", "savings_amt" : "0.00", "club_savings_pct" : "0", "club_savings_amt" : "0.00", "discount_pct" : "10", "store_price" : "" } }

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