1.

Record Nr.

UNISALENTO991004428935307536

Autore

Consiglio Nazionale dei Dottori Commercialisti

Titolo

Composizione e schemi del bilancio di esercizio di imprese mercantili, industriali e di servizi : documento n. 2 della Commissione per la statuizione dei principi contabili / Consiglio nazionale dei dottori commercialisti e consiglio nazionale dei ragionieri

Pubbl/distr/stampa

Milano : Giuffrè, 1977

Descrizione fisica

[4], 96 p. ; 22 cm

Collana

Principi contabili ; 2

Altri autori (Enti)

Consiglio nazionale dei ragionieri e periti commerciali

Disciplina

657

Soggetti

Contabilità

Lingua di pubblicazione

Italiano

Formato

Materiale a stampa

Livello bibliografico

Monografia



2.

Record Nr.

UNINA9911094455703321

Titolo

Accounting in networks / / edited by Hakan Hakansson, Kalle Kraus, and Johnny Lind

Pubbl/distr/stampa

New York, NY, : Routledge, 2010

ISBN

1-136-98969-2

1-136-98970-6

1-282-56975-9

9786612569753

0-203-85431-4

9780203854310

Edizione

[1st ed.]

Descrizione fisica

1 online resource (383 p.)

Collana

Routledge studies in accounting

Altri autori (Persone)

KrausKalle

LindJohnny

HåkanssonHåkan <1947->

Disciplina

657

Soggetti

Accounting

Business communication

Business networks

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Book Cover; Title; Copyright; Contents; Figures; Tables; Abbreviations; Acknowledgments; 1 Accounting in Networks as a New Research Field; 2 Accounting and Inter-Organisational Issues; Part I: Accounting in Different Settings; 3 Inter-Organisational Accounting in Dyadic Settings; 4 Towards Accounting in Network Settings; 5 The Role of Management Accounting in Joint Venture Relationships: A Dynamic Perspective; 6 Accounting in Inter-Organisational Relationships within the Public Sector; Part II: Accounting Techniques; 7 Customer Accounting When Relationships and Networks Matter

8 Target Costing in Inter-Organisational Relationships and Networks9 Open-Book Accounting in Networks; Part III: Theoretical Perspectives on Accounting in Networks; 10 Accounting in Networks-The Transaction Cost Economics Perspective; 11 Accounting in Networks-The Industrial-Network Approach; 12 Actor-Network Theory and the



Study of Inter-Organisational Network-Relations; 13 Accounting in Inter-Organisational Relationships-The Institutional Theory Perspective; 14 Accounting in Networks-The Next Step; Contributors; Author Index; Subject Index

Sommario/riassunto

Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company boundaries. New organisational forms, such as alliances, partnerships, joint ventures, outsourcing and networks have received increased attention. This development has pushed management accounting researchers into examining the lateral effects of accounting. This book examines these lateral