Abstract

http://ssrn.com/abstract=1360793
 
 

References (110)



 
 

Citations (1)



 


 



Accounting in Networks: The Transaction Cost Economics Perspective


Shannon W. Anderson


University of California, Davis - Graduate School of Management

Henri C. Dekker


VU University Amsterdam - Department of Accounting

March 16, 2009

ACCOUNTING IN NETWORKS, Ch. 10, Håkansson, H., Kraus, K. & Lind, J., eds., Routledge, Forthcoming

Abstract:     
In this chapter, we review the use of TCE in the study of interfirm relationships. An extensive literature in economics and business strategy delves into interfirm governance choices. In our review, we focus on accounting and non-accounting studies to assess how TCE has contributed and can further contribute to the understanding of accounting and control in interfirm settings. We structure this discussion according to the different stages of interfirm relationships and highlight, for each stage, the importance of accounting and management control.

Number of Pages in PDF File: 55

Keywords: Interfirm networks, management accounting, transaction cost economics

JEL Classification: D23, G34, L14, L22, M40, M41, M46

Accepted Paper Series





Download This Paper

Date posted: March 17, 2009 ; Last revised: April 20, 2009

Suggested Citation

Anderson, Shannon W. and Dekker, Henri C., Accounting in Networks: The Transaction Cost Economics Perspective (March 16, 2009). ACCOUNTING IN NETWORKS, Ch. 10, Håkansson, H., Kraus, K. & Lind, J., eds., Routledge, Forthcoming. Available at SSRN: http://ssrn.com/abstract=1360793

Contact Information

Shannon W. Anderson
University of California, Davis - Graduate School of Management ( email )
One Shields Avenue
Davis, CA 95616
United States
Henri C. Dekker (Contact Author)
VU University Amsterdam - Department of Accounting ( email )
Netherlands
Feedback to SSRN


Paper statistics
Abstract Views: 1,124
Downloads: 343
Download Rank: 49,453
References:  110
Citations:  1

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.828 seconds