LEADER 03731oam 2200709I 450 001 9910809783103321 005 20230725023143.0 010 $a1-136-98969-2 010 $a1-136-98970-6 010 $a1-282-56975-9 010 $a9786612569753 010 $a0-203-85431-4 024 7 $a10.4324/9780203854310 035 $a(CKB)2670000000009678 035 $a(EBL)487972 035 $a(OCoLC)604621280 035 $a(SSID)ssj0000356234 035 $a(PQKBManifestationID)11261569 035 $a(PQKBTitleCode)TC0000356234 035 $a(PQKBWorkID)10341754 035 $a(PQKB)11390208 035 $a(MiAaPQ)EBC487972 035 $a(Au-PeEL)EBL487972 035 $a(CaPaEBR)ebr10371480 035 $a(CaONFJC)MIL256975 035 $a(OCoLC)610055039 035 $a(EXLCZ)992670000000009678 100 $a20180706d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting in networks /$fby Ha?kan Ha?kansson, Kalle Kraus, and Johnny Lind 205 $a1st ed. 210 1$aNew York :$cRoutledge,$d2010. 215 $a1 online resource (383 p.) 225 1 $aRoutledge studies in accounting 300 $aDescription based upon print version of record. 311 $a0-415-75445-3 311 $a0-415-80647-X 320 $aIncludes bibliographical references and index. 327 $aBook 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 327 $a8 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 330 $aAccounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company boundaries. New organisational forms, such as alliances, partnerships, joint ventures, outsourcing and networks have received increased attention. This development has pushed management accounting researchers into examining the lateral effects of accounting. This book examines these lateral 410 0$aRoutledge studies in accounting. 606 $aAccounting 606 $aBusiness communication 606 $aBusiness networks 615 0$aAccounting. 615 0$aBusiness communication. 615 0$aBusiness networks. 676 $a657 700 $aHa?kansson$b Ha?kan$f1947-,$0373824 701 $aKraus$b Kalle$01712500 701 $aLind$b Johnny$01712501 801 0$bFlBoTFG 801 1$bFlBoTFG 906 $aBOOK 912 $a9910809783103321 996 $aAccounting in networks$94104715 997 $aUNINA