Comparative Study of Professional Accountants Judgements
Marc J. Epstein, Christopher Patel
E-bok
20061 286 kr
Power Control Exchange Framework of Accounting
Applications to Management Control Systems
Inbunden, Engelska, 1997
Del 5 i serien Studies in Managerial and Financial Accounting
1 604 kr
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Beskrivning
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.
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Performance Measurement and Management Control
Jean-Francois Manzoni, Marc J. Epstein
E-bok
20061 278 kr
Non-Financial Performance Measurement and Management Practices in Manufacturing Firms
Marc J. Epstein, Magdy G. Abdel-Kader, Ahmed B. Abdel-Maksoud
E-bok
20071 278 kr
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Usefulness of Corporate Annual Reports to Shareholders in Australia, New Zealand and the United States
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