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Looking across rather than up and down: On the need to explore the lateral processing of information

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  • Hopwood, Anthony G.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-3VW8JPG-5/2/45ffa5710a1e32e1397e863510342294
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 21 (1996)
    Issue (Month): 6 (August)
    Pages: 589-590

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    Handle: RePEc:eee:aosoci:v:21:y:1996:i:6:p:589-590

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    Web page: http://www.elsevier.com/locate/aos

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    Cited by:
    1. Grégory Wegmann, 2009. "Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas," Post-Print halshs-00456216, HAL.
    2. Gwenaëlle Nogatchewsky & Rachel Beaujolin-Bellet, 2004. "Du contrôle social au contrôle par le marché dans les relations client-fournisseur," Post-Print halshs-00145128, HAL.
    3. Richardson, Alan J. & Kilfoyle, Eksa, 2009. "Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 939-956, November.
    4. Laurent Tanguy, 2011. "De la théorie des couts de transaction a une économie des couts de traduction -une voie de passage conceptuelle pour suivre l'émergence des dispositifs de contrôle inter-organisationnel-," Post-Print hal-00650584, HAL.
    5. repec:hal:journl:halshs-00459216 is not listed on IDEAS
    6. Vosselman, Ed & Meer-Kooistra, Jeltje van der, 2009. "Accounting for control and trust building in interfirm transactional relationships," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 267-283, February.
    7. Meer-Kooistra, J. van der & Vosselman, E.G.J., 1999. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Research Report 99A28, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    8. Damien Bo, 2009. "Inter-Organizational Controls in Public Land Concession Contracts," Working Papers hal-00462488, HAL.
    9. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    10. Fayard, Dutch & Lee, Lorraine S. & Leitch, Robert A. & Kettinger, William J., 2012. "Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 168-187.
    11. Dekker, H. C., 2001. "Accounting information and value chain analysis: an exploratory field study," Serie Research Memoranda 011a, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    12. repec:hal:gemptp:halshs-00459216 is not listed on IDEAS
    13. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
    14. Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
    15. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January.
    16. Suresh Cuganesan, 2006. "The role of functional specialists in shaping controls within supply networks," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 465-492, July.
    17. Mouritsen, Jan & Thrane, Sof, 2006. "Accounting, network complementarities and the development of inter-organisational relations," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 241-275, April.
    18. Juan M. Ramon-Jeronimo & M. Concepcion Alvarez-Dardet Espejo & David Naranjo-Gil, 2008. "Effects of management control systems on commitment in inter-organizational relationships," Working Papers 08.03, Universidad Pablo de Olavide, Department of Business Administration.
    19. Hugues Poissonnier, 2005. "Proposition d'un cadre d'analyse du contrôle inter-organisationnel fondé sur la chaîne de contrôle : une étude centrée sur la filière THD," Post-Print halshs-00581277, HAL.
    20. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
    21. Jakobsen, Morten, 2006. "A survey of trust, control and information in networks," Management Accounting Research Group Working Papers M-2006-01, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    22. Gwenaëlle Nogatchewsky & Carole Donada, 2005. "Dépendance asymétrique dans les alliances verticales : comment un client vassal contrôle-t-il ses fournisseurs ?," Post-Print halshs-00143130, HAL.
    23. Rowe, Casey & Birnberg, Jacob G. & Shields, Michael D., 2008. "Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 164-198.

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