Management Accounting and the Economics of Internal Organisation: A Review Essay

Management Accounting Research, Vol 8, No 3, March 1998

Posted: 27 Jan 1998

See all articles by Martin Walker

Martin Walker

University of Manchester - Manchester Business School

Abstract

This paper reviews two books by leading management accounting researchers which rely on advances in the economics of internal organisation for their theoretical foundation. The review relates the theoretical content of the two books to the broader research agendas of information economics and transaction costs economics. In addition, the review attempts to identify areas where alternative theoretical perspectives might be used to address the main weaknesses of models based on conventional notions of economic rationally.

JEL Classification: M40, M46, L22

Suggested Citation

Walker, Martin, Management Accounting and the Economics of Internal Organisation: A Review Essay. Management Accounting Research, Vol 8, No 3, March 1998, Available at SSRN: https://ssrn.com/abstract=55204

Martin Walker (Contact Author)

University of Manchester - Manchester Business School ( email )

Booth Street West
Manchester, M15 6PB
United Kingdom

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