Accounting in Networks

ISBN-13: 9780415806473 / Angielski / Twarda / 2010 / 368 str.

Hakan Hakansson;Kalle Kraus;Johnny Lind

Opis

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 effects on accounting, and creates a comprehensive summary of what has been achieved so far and what interesting developments will occur in the coming ten years. The book covers a variety of inter-organizational settings - dyads, networks, joint ventures, public sector - and the roles of accounting therein. It also deals with specific inter-organizational accounting techniques - customer accounting, target costing and open book accounting - which companies use to manage in a world of inter-organizational relationships and networks. The book also covers different theoretical perspectives - transactional cost economics, the industrial-network approach, actor-network theory, institutional theory - on accounting in networks. Each chapter focus on a specific angle of accounting in networks, assess theoretical and empirical evidence, summarize the current position/debate and discuss promising avenues for future research.

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. Accounting in Networks provides a timely contribution to the literature, consolidating and disseminating what has been happening at the frontiers of management accounting research, and examining the implications of network relations and the multiplicity of accounting roles therein.

Spis treści

1. Accounting in Networks as a New Research Field Håkan Håkansson, Kalle Kraus and Johnny Lind  2. Accounting and Inter-Organisational Issues David Ford and Håkan Håkansson  Part 1: Accounting in Different Settings  3. Inter-Organisational Accounting in Dyadic Settings John Cullen and Juliana Meira  4. Towards Accounting in Network Settings Johnny Lind and Sof Thrane  5. The Role of Management Accounting in Joint Venture Relationships: A Dynamic Perspective Jeltje van der Meer-Kooistra and Pieter E. Kamminga  6. Accounting in Inter-Organisational Relationships within the Public Sector Kalle Kraus and Cecilia Lindholm  Part 2: Accounting Techniques  7. Customer Accounting When Relationships and Networks Matter Mikael Cäker and Torkel Strömsten  8. Target Costing in Inter-Organisational Relationships and Networks Martin Carlsson-Wall and Kalle Kraus  9. Open-Book Accounting in Networks Peter Kajüter and Harri I. Kulmala  Part 3: Theoretical Perspectives on Accounting in Networks  10. Accounting in Networks — the Transaction Cost Economics Perspective Shannon Anderson and Henri Dekker  11. Accounting In Networks — the Industrial-Network Approach Håkan Håkansson, Kalle Kraus, Johnny Lind and Torkel Strömsten  12. Actor-Network Theory and the Study of Interorganisational Network-Relations Jan Mouritsen, Habib Mahama and Wai Fong Chua  13. Accounting in Inter-organisational Relationships — the Institutional Theory Perspective Robert W. Scapens and Evangelia Varoutsa  14. Accounting in Networks — the Next Step Håkan Håkansson, Kalle Kraus and Johnny Lind

O autorze

Håkan Håkansson is the NEMI Professor of International Management at the BI Norwegian School of Management in Oslo. He is one of the founding members of the international IMP Group. His present research interests are accounting issues related to networks focused on innovations, and knowledge development in the interface between science and industry. He is member of a number of editorial boards, and the editor of IMP Journal.

Kalle Kraus is an Assistant Professor at the Department of Accounting at the Stockholm School of Economics. His research centres on the role of accounting in inter-organisational relationships and networks, and how the shareholder value trend and capital market pressure affect large　companies listed on the stock exchange. He has been published in IMP Journal, and published a chapter on accounting in networks in the edited volume Issues in Management Accounting.

Johnny Lind is the Professor in Management Accounting and Centre Director for the Accounting and Managerial Finance Unit at the Stockholm School of Economics.　He is involved in the area of accounting in inter-organisational relationships and networks. He has been published in journals such as Accounting, Organization and Society, Management Accounting Research, Journal of Business Research and IMP-Journal. He has also published chapters on accounting in networks in edited volumes such as Handbook of Management Accounting Research, and Issues in Management Accounting.