Accounting in Networks: The Transaction Cost Economics Perspective
Shannon W. Anderson
University of California, Davis; University of Melbourne - Department of Accounting and Business Information Systems
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
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, M46Accepted Paper Series
Date posted: March 17, 2009 ; Last revised: April 20, 2009
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