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Accounting, network complementarities and the development of inter-organisational relations

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  • Mouritsen, Jan
  • Thrane, Sof
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4GDK9M5-1/2/8c01588f8f3b46ad8ed8f11e59964835
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    Bibliographic Info

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

    Volume (Year): 31 (2006)
    Issue (Month): 3 (April)
    Pages: 241-275

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    Handle: RePEc:eee:aosoci:v:31:y:2006:i:3:p:241-275

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

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    References

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    1. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
    2. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 161-191, March.
    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, vol. 21(6), pages 589-590, August.
    4. Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
    5. Seal, Willie & Berry, Anthony & Cullen, John, 2004. "Disembedding the supply chain: institutionalized reflexivity and inter-firm accounting," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 73-92, January.
    6. Hakansson, Hakan & Lind, Johnny, 2004. "Accounting and network coordination," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 51-72, January.
    7. Frances, Jennifer & Garnsey, Elizabeth, 1996. "Supermarkets and suppliers in the United Kingdom: System integration, information and control," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 591-610, August.
    8. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    9. 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.
    10. Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 561-593, August.
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    Citations

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    Cited by:
    1. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
    2. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor-network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(2), pages 161-193, February.
    3. Lise Justesen & Jan Mouritsen, 2009. "The triple visual: Translations between photographs, 3-D visualizations and calculations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(6), pages 973-990, August.
    4. 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, vol. 0(2), pages 205-214, November.
    5. Dean Neu & Jeff Everett & Abu Shiraz Rahaman, 2009. "Accounting assemblages, desire, and the body without organs: A case study of international development lending in Latin America," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 319-350, April.
    6. Damien Bo, 2009. "Inter-Organizational Controls in Public Land Concession Contracts," Working Papers hal-00462488, HAL.
    7. 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.
    8. Petri Suomala & Tommi Lahikainen & Jouni Lyly-Yrjänäinen & Jari Paranko, 2010. "Open book accounting in practice – exploring the faces of openness," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(1), pages 71-96, April.
    9. 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.
    10. 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.
    11. 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.
    12. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: A study of a non-government organization," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 737-756, November.
    13. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz & Martinez, Daniel, 2013. "Accounting and networks of corruption," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 505-524.
    14. Allan Hansen, 2011. "Relating performative and ostensive management accounting research: Reflections on case study methodology," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(2), pages 108-138, June.

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