Transaction cost economics as a predictor of management accounting practices at the hudson's bay company, 1860 to 1914

Accounting History

Volumn 3, Issue 2, 1998, Pages 69-101

  Spraakman, Gary ^a   Davidson, Robert ^b  

^a YORK UNIVERSITY   (Canada)

^b BDO Stoy Hayward   (United Kingdom)

Author keywords

Hudson's Bay Company; Management accounting; Transaction cost economics

Indexed keywords

EID: 21144440640     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/103237329800300204     Document Type: Article

References (39)

1. Anderson, D., Francis, J.R. and Stokes, D.J., (1993), "Auditing, Directorships and the Demand for Monitoring", Journal of Accounting and Public Policy, Vol.12, No.4, pp.353-375.
2. Anderson, E. and Schmittlein, D.C., (1984), "Integration of the Sales Force: An Empirical Examination", Rand Journal of Economics, Vol. 15, No.3, pp.385-395.
3. Baiman, S., (1990), "Agency Research in Managerial Accounting: A Second Look", Accounting, Organizations and Society, Vol.15, No.4, pp.341-371.
4. Barney, J.B. and Hesterly, W., (1996), "Organizational Economics: Understanding the Relationship Between Organizations and Economic Analysis", in Clegg, S.R., Hardy, C. and Nord, W.R., (eds.) Handbook of Organizational Studies, London: Sage, pp.1 15-47.
5. Barris, T., (1977), Fire Canoe: Prairie Steamboat Days Revisited, Toronto: McClelland and Stewart.
6. Bouttes, J.P. and Hamamdjian, P., (1997) "Contractual Relations within the Firm", in Menard, C., (ed.), Transaction Cost Economics: Recent Developments, Cheltenham, UK: Edward Elgar.
7. Bowsfield, H., (ed.), (1981), Letters of Charles John Brydges 1879-1882, Winnipeg: Hudson's Bay Record Society.
8. Casson, M., (1991), The Economics of Business Culture, Oxford: Clarendon.
9. Casson, M., (1995), The Organization of International Business: Studies in the Economics of Trust, Vol.2, Aldershot, UK: Edward Elgar.
10. Den Otter, A.A., (1990), "Railroad Technology, the Canadian Northwest, and the Continental Economy", Railway History, Bulletin 162, pp.5-19.
11. Dow, G., (1987), "The Function of Authority in Transaction Cost Economics", Journal of Economic Behavior and Organization, Vol.8, No. 1, pp.13-38.
12. Edwards, J.R. and Newell, E., (1991), "The Development of Industrial and Management Accounting Before 1850", Business History, Vol.33, No.1, pp.33-57. (Reprinted in Parker, R.H. and Yamey, B.S., (eds.), (1994), Accounting History, Some British Contributions, Oxford: Clarendon Press).
13. Fleming, R.H., (ed.), (1940), Minutes of Council Northern Department of Rupert's Land, 1821-1831, Toronto: Champlain Society.
14. Granovetter, M., (1985), "Economic Action and Social Structure: The Problems of Embeddedness", American Journal of Sociology, Vol.91, No.3, pp.481-510.
15. Hart, O.D., (1991), "Incomplete Contracts and the Theory of the Firm", in Williamson, O.E. and Winter, S.G., (eds.), The Nature of the Firm: Origins, Evolution, and Development, New York: Oxford University Press, pp.138-158.
16. Hennart, J.F., (1993), "Explaining the Swollen Middle: Why Most Transactions are a Mix of 'Market' and 'Hierarchy"', Organization Science, Vol.4, No.4, pp.529-547.
17. Hudson's Bay Company Archives, Manitoba Archives, Winnipeg, Canada.
18. Innis, H.A., (1956), The Fur Trade in Canada, Toronto: University of Toronto Press.
19. Kay, N.M., (1992), "Markets, False Hierarchies and the Evolution of the Modem Corporation", Journal of Economic Behavior and Organization, Vol.17, No.3, pp.315-333.
20. Johnson, H.T. and Kaplan, R.S., (1987), Relevance Lost: The Rise and Fall of Management Accounting, Boston, MA: Harvard Business School Press.
21. MacKay, D., (1936), The Honorable Company, Freeport, NY: Books for Libraries Press.
22. Milgrom, P. and Roberts, J., (1992), Economics, Organization and Management, Englewood Cliffs, NJ: Prentice Hall.
23. Newman, P.C., (1992), Merchant Princes, Toronto: Penguin Books.
24. Ray, A.J., (1990), The Canadian Fur Trade in the Industrial Age, Toronto: University of Toronto Press.
25. Rich, E.E., (1960), Hudson's Bay Company, 1670-1870, Vol.111, 1821-1870, Toronto: McClelland and Steward.
26. Roberts, P.W. and Greenwood, R., (1997), "Integrating Transaction Cost and Institutional Theories: Toward a Constrained-Efficiency Framework for Understanding Organizational Design Adoption", Academy of Management Review, Vol.22, No.2, pp.346-373.
27. Roy, S.P. and Spraakman, G.P., (1996), "Transaction Cost Economics and Nineteenth Century Fur Trade Accounting: Relevance of Contemporary Theory", Accounting History, NS Vol.1, No.2, pp.55-78.
28. Schoemaker, P.J.H., (1990), "Strategy, Complexity and Economic Rent", Management Science, Vol.36, No.10, pp.1178-1192.
29. Simon, H.A., (1947), Administrative Behavior, New York: MacMillan.
30. Stanley, G.F.G., (1953a), 'The Fur Trade Party, Part 1: Storm Warnings", The Beaver, September, pp.35-39.
31. Stanley, G.F.G., (1953b), 'The Fur Trade Party, Part 2: United We Stand..", The Beaver, December, pp.21-25.
32. Williamson. O.E., (1975), Markets and Hierarchies, New York: Free Press.
33. Williamson, O.E., (1980), 'The Organization of Work: A Comparative Institutional Assessment", Journal of Economic Behavior and Organization, Vol. 1, No.1, pp.5-38.
34. Williamson. O.E., (1985), The Economic Institutions of Capitalism, New York: Free Press.
35. Williamson, O.E., (1987a), "Economics and Sociology: Promoting a Dialogue", in Farkas, G. and England, P., (eds.), Industries, Firms and Jobs, New York: Plenum Press, pp.159-85.
36. Williamson, O.E., (1987b), "Transaction Cost Economics: The Comparative Contracting Perspective", Journal of Economic Behavior and Organization, Vol.8, No.4, pp.617-625.
37. Williamson. O.E., (1991), "Strategizing, Economizing, and Economic Organizations", Strategic Management Journal, Vol.12, Special Issue, Winter, pp.75-94.
38. Williamson, O.E., (1992), "Markets, Hierarchies, and the Modern Corporation: An Unfolding Perspective", Journal of Economic Behavior and Organization, Vol.17, No.3, pp.335-352.
39. Winter, S., (1991), "On Coase, Competence and the Corporation", in Williamson, O.E. and Winter, S., (eds.), The Nature of the Firm, New York: Oxford University Press.