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...

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...

Efficient technological strategy is an increasingly important element in industrial profitability. An understanding of networks – the formal and informal web of contacts between suppliers, producers and customers – is vital to the application of such strategy. In this book, first published in 1989, Håkan Håkansson brings together theory and practice to provide the first comprehensive and detailed study of technological development in companies, and the associated interactions with other companies and organizations. This book is ideal for students of business.