Accounting in Networks

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ISBN: 9780415806473 | 041580647X
Cover: Hardcover
Copyright: 3/17/2010

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Accounting in Networks provides a timely contribution to the literature, consolidating and disseminating what has been happening at the frontiers of management accounting research, and examining the implications of network relations and the multiplicity of accounting roles therein.

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List of Figures	p. vii
List of Tables	p. ix
Abbreviations	p. xi
Acknowledgments	p. xiii
Accounting in Networks as a New Research Field	p. 1
Accounting and Inter-Organisational Issues	p. 14
Accounting in Different Settings
Inter-Organisational Accounting in Dyadic Settings	p. 35
Towards Accounting in Network Settings	p. 60
The Role of Management Accounting in Joint Venture Relationships: A Dynamic Perspective	p. 80
Accounting in Inter-Organisational Relationships within the Public Sector	p. 113
Accounting Techniques
Customer Accounting When Relationships and Networks Matter	p. 151
Target Costing in Inter-Organisational Relationships and Networks	p. 184
Open-Book Accounting in Networks	p. 211
Theoretical Perspectives on Accounting in Networks
Accounting in Networks-The Transaction Cost Economics Perspective	p. 235
Accounting in Networks-The Industrial-Network Approach	p. 269
Actor-Network Theory and the Study of Inter-Organisational Network-Relations	p. 292
Accounting in Inter-Organisational Relationships-The Institutional Theory Perspective	p. 314
Accounting in Networks-The Next Step	p. 342
Contributors	p. 349
Author Index	p. 353
Subject Index	p. 36
Table of Contents provided by Ingram. All Rights Reserved.

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Accounting in Networks

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