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Interdependence and accounting information exchanges in inter-firm relationships

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  • Ariela Caglio
  • Angelo Ditillo

Abstract

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Suggested Citation

  • Ariela Caglio & Angelo Ditillo, 2012. "Interdependence and accounting information exchanges in inter-firm relationships," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(1), pages 57-80, February.
    • Handle: RePEc:kap:jmgtgv:v:16:y:2012:i:1:p:57-80
    DOI: 10.1007/s10997-010-9136-3
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    References listed on IDEAS

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    1. Jan Bouwens & Laurence Van Lent, 2007. "Assessing the Performance of Business Unit Managers," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 667-697, September.
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    3. 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.
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    5. Wai Fong Chua & Habib Mahama, 2007. "The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 47-86, March.
    6. Todd R. Zenger & William S. Hesterly, 1997. "The Disaggregation of Corporations: Selective Intervention, High-Powered Incentives, and Molecular Units," Organization Science, INFORMS, vol. 8(3), pages 209-222, June.
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    8. Christopher P. Holland & A. Geoffrey Lockett, 1997. "Mixed Mode Network Structures: The Strategic Use of Electronic Communication by Organizations," Organization Science, INFORMS, vol. 8(5), pages 475-488, October.
    9. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 161-191, March.
    10. Baiman, Stanley & Rajan, Madhav V., 2002. "Incentive issues in inter-firm relationships," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 213-238, April.
    11. 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.
    12. 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.
    13. Antti Ainamo & Marie-Laure Salles-Djelic, 2005. "The Telecom Industry as Cultural Industry? The Transposition of Fashion Logics into the Field of Mobile Telephony," Post-Print hal-01892000, HAL.
    14. Lipparini, Andrea & Fratocchi, Luciano, 1999. "The capabilities of the transnational firm: accessing knowledge and leveraging inter-firm relationships," European Management Journal, Elsevier, vol. 17(6), pages 655-667, December.
    15. Verwaal, Ernst & Hesselmans, Maurice, 2004. "Drivers of Supply Network Governance:: An Explorative Study of the Dutch Chemical Industry," European Management Journal, Elsevier, vol. 22(4), pages 442-451, August.
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    17. Knight, Louise & Harland, Christine, 2005. "Managing Supply Networks:: Organizational Roles in Network Management," European Management Journal, Elsevier, vol. 23(3), pages 281-292, June.
    18. 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.
    19. Bushman, RM & Indjejikian, RJ & Smith, A, 1995. "Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies," Journal of Accounting Research, Wiley Blackwell, vol. 33, pages 101-128.
    20. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
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