Management Accounting and the Economics of Internal Organisation: A Review Essay
Management Accounting Research, Vol 8, No 3, March 1998
Posted: 27 Jan 1998
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: Suggested Citation