Accounting in Networks: The Transaction Cost Economics Perspective

ACCOUNTING IN NETWORKS, Ch. 10, HÃ¥kansson, H., Kraus, K. & Lind, J., eds., Routledge, 2010

55 Pages Posted: 17 Mar 2009 Last revised: 3 Aug 2015

Shannon W. Anderson

University of California, Davis - Graduate School of Management

Henri C. Dekker

VU University Amsterdam - Department of Accounting

Date Written: March 16, 2009

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.

Keywords: Interfirm networks, management accounting, transaction cost economics

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

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, HÃ¥kansson, H., Kraus, K. & Lind, J., eds., Routledge, 2010. Available at SSRN: https://ssrn.com/abstract=1360793

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

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