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Accounting and network coordination

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  • Hakansson, Hakan
  • Lind, Johnny
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    Bibliographic Info

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

    Volume (Year): 29 (2004)
    Issue (Month): 1 (January)
    Pages: 51-72

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    Handle: RePEc:eee:aosoci:v:29:y:2004:i:1:p:51-72

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    References

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    1. 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, Elsevier, vol. 25(1), pages 51-77, January.
    2. Haugland, Sven A. & Reve, Torger, 1994. "Price, authority and trust in international distribution channel relationships," Scandinavian Journal of Management, Elsevier, Elsevier, vol. 10(3), pages 225-244, September.
    3. Hopwood, Anthony G., 1996. "Looking across rather than up and down: On the need to explore the lateral processing of information," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 21(6), pages 589-590, August.
    4. Gietzmann, Miles B., 1996. "Incomplete contracts and the make or buy decision: Governance design and attainable flexibility," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 21(6), pages 611-626, August.
    5. Armen A. Alchian & Harold Demsetz, 1971. "Production, Information Costs and Economic Organizations," UCLA Economics Working Papers, UCLA Department of Economics 10A, UCLA Department of Economics.
    6. Jacob G Birnberg, 1998. "Control in Interfirm Co-operative Relationships," Journal of Management Studies, Wiley Blackwell, Wiley Blackwell, vol. 35(4), pages 421-428, 07.
    7. Hakansson, Hakan & Ford, David, 2002. "How should companies interact in business networks?," Journal of Business Research, Elsevier, Elsevier, vol. 55(2), pages 133-139, February.
    8. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, INFORMS, vol. 25(9), pages 833-848, September.
    9. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 26(2), pages 161-191, March.
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    Cited by:
    1. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(6-7), pages 738-754, August.
    2. Carole Donada & Gwenaëlle Nogatchewsky, 2008. "Partenariat, vassalité, marché et seigneurie : 4 configurations de contrôle client-fournisseur," Post-Print, HAL halshs-00340597, HAL.
    3. Mouritsen, Jan & Thrane, Sof, 2006. "Accounting, network complementarities and the development of inter-organisational relations," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(3), pages 241-275, April.
    4. Catherine Goullet & François Meyssonnier, 2009. "Le contrôle des réseaux de franchise," Working Papers, HAL hal-00419266, HAL.
    5. Nogatchewsky, Gwenaëlle, 2005. "Les configurations de contrôle dans les relations client-fournisseur – Environnement, organisation du client, finalités et modalités du contrôle," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/2447, Paris Dauphine University.
    6. Gwenaëlle Nogatchewsky, 2005. "Les configurations de contrôle dans les relations client-fournisseur – Environnement, organisation du client, finalités et modalités du contrôle," Post-Print, HAL halshs-00145134, HAL.
    7. Agndal, Henrik & Nilsson, Ulf, 2008. "Supply chain decision-making supported by an open books policy," International Journal of Production Economics, Elsevier, Elsevier, vol. 116(1), pages 154-167, November.
    8. Strömsten, Torkel & Waluszewski, Alexandra, 2012. "Governance and resource interaction in networks. The role of venture capital in a biotech start-up," Journal of Business Research, Elsevier, Elsevier, vol. 65(2), pages 232-244.
    9. Gwenaëlle Nogatchewsky & Rachel Beaujolin-Bellet, 2005. "La rupture du contrôle par la confiance dans les relations client-fournisseur," Post-Print, HAL halshs-00143134, HAL.
    10. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 33(7-8), pages 942-967.
    11. Gwenaëlle Nogatchewsky, 2005. "Les Configurations De Contrôle Dans Les Relations Client-Fournisseur Environnement - Organisation Du Client - Finalités Et Modalités Du Contrôle," Post-Print, HAL halshs-00581256, HAL.
    12. Vosselman, Ed & Meer-Kooistra, Jeltje van der, 2009. "Accounting for control and trust building in interfirm transactional relationships," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(2), pages 267-283, February.
    13. Pezet, Anne & Nogatchewsky, Gwenaëlle & Fabre, Karine, 2008. "Integration versus subcontracting: The case of the French automotive industry (1945-1970)," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/2430, Paris Dauphine University.
    14. Mohammed Belal UDDIN, 2012. "Interfirm Cooperation And Information Sharing Through Interlocking Directorates," Management and Marketing Journal, University of Craiova, Faculty of Economics and Business Administration, University of Craiova, Faculty of Economics and Business Administration, vol. 0(2), pages 205-214, November.
    15. 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, Elsevier, vol. 33(7-8), pages 865-898.
    16. 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, Elsevier, vol. 34(8), pages 939-956, November.
    17. Lind, Johnny & Stromsten, Torkel, 2006. "When do firms use different types of customer accounting?," Journal of Business Research, Elsevier, Elsevier, vol. 59(12), pages 1257-1266, November.
    18. 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, Elsevier, vol. 37(3), pages 168-187.
    19. Nogatchewsky, Gwenaëlle, 2006. "L’impact de la dépendance sur les stratégies de contrôle d’un équipementier automobile vis-à-vis de ses fournisseurs : une lecture militaire," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/1276, Paris Dauphine University.
    20. Karine Fabre & Gwenaëlle Nogatchewsky & Anne Pezet, 2010. "Contribution à une histoire de l’externalisation:le cas Renault (1945-1975)," Revue Finance Contrôle Stratégie, revues.org, revues.org, vol. 13(2), pages 145-188., June.

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