메뉴 건너뛰기




Volumn 23, Issue 2, 2012, Pages 61-78

Opening the black box of management accounting information exchanges in buyer-supplier relationships

Author keywords

Buyer supplier relationships; Inter organisational management accounting; Open book accounting; Social network analysis

Indexed keywords


EID: 84861478396     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.mar.2012.03.001     Document Type: Article
Times cited : (54)

References (92)
  • 1
    • 0031116572 scopus 로고    scopus 로고
    • Management control systems in research and development organizations: the role of accounting, behavior and personnel controls
    • Abernethy M.A., Brownell P. Management control systems in research and development organizations: the role of accounting, behavior and personnel controls. Accounting, Organizations and Society 1997, 22:233-248.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 233-248
    • Abernethy, M.A.1    Brownell, P.2
  • 2
    • 0000350804 scopus 로고    scopus 로고
    • The role of budgets in organizations facing strategic change: an exploratory study
    • Abernethy M.A., Brownell P. The role of budgets in organizations facing strategic change: an exploratory study. Accounting, Organizations and Society 1999, 24:189-204.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 189-204
    • Abernethy, M.A.1    Brownell, P.2
  • 3
    • 3943072357 scopus 로고    scopus 로고
    • Determinants of control system design in divisionalized firms
    • Abernethy M.A., Bouwens J., van Lent L. Determinants of control system design in divisionalized firms. Accounting Review 2004, 79:545-570.
    • (2004) Accounting Review , vol.79 , pp. 545-570
    • Abernethy, M.A.1    Bouwens, J.2    van Lent, L.3
  • 4
    • 29144482523 scopus 로고    scopus 로고
    • Management control for market transactions: the relation between transaction characteristics, incomplete contract design, and subsequent performance
    • Anderson S.W., Dekker H.C. Management control for market transactions: the relation between transaction characteristics, incomplete contract design, and subsequent performance. Management Science 2005, 51:1734-1752.
    • (2005) Management Science , vol.51 , pp. 1734-1752
    • Anderson, S.W.1    Dekker, H.C.2
  • 6
    • 0036591215 scopus 로고    scopus 로고
    • The role of information and opportunism in the choice of buyer-supplier relationships
    • Baiman S., Rajan M.V. The role of information and opportunism in the choice of buyer-supplier relationships. Journal of Accounting Research 2002, 40:247-278.
    • (2002) Journal of Accounting Research , vol.40 , pp. 247-278
    • Baiman, S.1    Rajan, M.V.2
  • 7
    • 0010861850 scopus 로고
    • The firm as a specialist contracting intermediary: applications to accounting and auditing
    • Working Paper William E. Simon Graduate School of Business Administration Rochester.
    • Ball, R., 1989. The firm as a specialist contracting intermediary: applications to accounting and auditing. Working Paper William E. Simon Graduate School of Business Administration Rochester.
    • (1989)
    • Ball, R.1
  • 9
    • 0000956697 scopus 로고
    • Configurations of interorganizational relationships: a comparison between US and Japanese automakers
    • Bensaou M., Venkatraman N. Configurations of interorganizational relationships: a comparison between US and Japanese automakers. Management Science 1995, 41:1471-1492.
    • (1995) Management Science , vol.41 , pp. 1471-1492
    • Bensaou, M.1    Venkatraman, N.2
  • 10
    • 0042852126 scopus 로고    scopus 로고
    • Multimodal transportation, logistics, and the environment: managing interactions in a global economy
    • Berry M., Rondinelli D. Multimodal transportation, logistics, and the environment: managing interactions in a global economy. European Management Journal 2000, 18:398-410.
    • (2000) European Management Journal , vol.18 , pp. 398-410
    • Berry, M.1    Rondinelli, D.2
  • 11
    • 0043205028 scopus 로고    scopus 로고
    • A relational view of information seeking and learning in social networks
    • Borgatti S.P., Cross R. A relational view of information seeking and learning in social networks. Management Science 2003, 49:432-445.
    • (2003) Management Science , vol.49 , pp. 432-445
    • Borgatti, S.P.1    Cross, R.2
  • 12
    • 0002671922 scopus 로고
    • Regular blockmodels of multiway, multimode matrices
    • Borgatti S.P., Everett M.G. Regular blockmodels of multiway, multimode matrices. Social Networks 1992, 14:91-120.
    • (1992) Social Networks , vol.14 , pp. 91-120
    • Borgatti, S.P.1    Everett, M.G.2
  • 13
    • 84861480665 scopus 로고    scopus 로고
    • UCINET, VersionVI. Analytic Technology Columbia, SC.
    • Borgatti, S.P., Everett, M.G., Freeman, L.C., 2002. UCINET, VersionVI. Analytic Technology Columbia, SC.
    • (2002)
    • Borgatti, S.P.1    Everett, M.G.2    Freeman, L.C.3
  • 14
    • 0034165453 scopus 로고    scopus 로고
    • The consequences of customization on management accounting system design
    • Bouwens J., Abernethy M.A. The consequences of customization on management accounting system design. Accounting, Organizations and Society 2000, 25:221-241.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 221-241
    • Bouwens, J.1    Abernethy, M.A.2
  • 15
    • 34547181782 scopus 로고    scopus 로고
    • Assessing the performance of business unit managers
    • Bouwens J., van Lent L. Assessing the performance of business unit managers. Journal of Accounting Research 2007, 45:667-697.
    • (2007) Journal of Accounting Research , vol.45 , pp. 667-697
    • Bouwens, J.1    van Lent, L.2
  • 16
    • 3943106922 scopus 로고
    • Aggregate performance measures in business unit manager compensation: the role of intrafirm interdependencies
    • Bushman R., Indjejikian R., Smith A. Aggregate performance measures in business unit manager compensation: the role of intrafirm interdependencies. Journal of Accounting Research 1995, 33(Suppl.):101-128.
    • (1995) Journal of Accounting Research , vol.33 , Issue.SUPPL. , pp. 101-128
    • Bushman, R.1    Indjejikian, R.2    Smith, A.3
  • 17
    • 54049129200 scopus 로고    scopus 로고
    • A review and discussion of management control in inter-firm relationships: achievements and future directions
    • Caglio A., Ditillo A. A review and discussion of management control in inter-firm relationships: achievements and future directions. Accounting, Organizations and Society 2008, 33:865-898.
    • (2008) Accounting, Organizations and Society , vol.33 , pp. 865-898
    • Caglio, A.1    Ditillo, A.2
  • 18
    • 84856097275 scopus 로고    scopus 로고
    • Interdependence and accounting information exchanges in inter-firm relationships
    • Caglio A., Ditillo A. Interdependence and accounting information exchanges in inter-firm relationships. Journal of Management and Governance 2012, 16:57-80.
    • (2012) Journal of Management and Governance , vol.16 , pp. 57-80
    • Caglio, A.1    Ditillo, A.2
  • 19
    • 39049172724 scopus 로고
    • Total cost control: Nissan and its U.K. supplier partnerships
    • Carr C., Ng J. Total cost control: Nissan and its U.K. supplier partnerships. Management Accounting Research 1995, 6:347-365.
    • (1995) Management Accounting Research , vol.6 , pp. 347-365
    • Carr, C.1    Ng, J.2
  • 20
    • 0031067694 scopus 로고    scopus 로고
    • Reflections on a contingent view of accounting
    • Chapman C. Reflections on a contingent view of accounting. Accounting, Organizations and Society 1997, 22:189-205.
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 189-205
    • Chapman, C.1
  • 22
    • 0001920340 scopus 로고
    • The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems
    • Chenhall R.H., Morris D. The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. Accounting Review 1986, 61:16-35.
    • (1986) Accounting Review , vol.61 , pp. 16-35
    • Chenhall, R.H.1    Morris, D.2
  • 23
    • 0037290655 scopus 로고    scopus 로고
    • Management control systems design within its organizational context: findings from contingency-based research and directions for the future
    • Chenhall R.H. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society 2003, 28:127-168.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 127-168
    • Chenhall, R.H.1
  • 24
    • 18944408459 scopus 로고    scopus 로고
    • The effect of control systems on trust and cooperation in collaborative environments
    • Coletti A.L., Sedatole K.L., Towry K.L. The effect of control systems on trust and cooperation in collaborative environments. Accounting Review 2005, 80:477-500.
    • (2005) Accounting Review , vol.80 , pp. 477-500
    • Coletti, A.L.1    Sedatole, K.L.2    Towry, K.L.3
  • 27
    • 0011937969 scopus 로고
    • Management control systems and departmental interdependencies: an empirical study
    • Daft R.L., Macintosh N.B. Management control systems and departmental interdependencies: an empirical study. Accounting, Organizations & Society 1987, 12:49-61.
    • (1987) Accounting, Organizations & Society , vol.12 , pp. 49-61
    • Daft, R.L.1    Macintosh, N.B.2
  • 28
    • 84925931693 scopus 로고
    • A Tentative exploration into the amount and equivocality of information processing in organizational work units
    • Daft R.L., Macintosh N.B. A Tentative exploration into the amount and equivocality of information processing in organizational work units. Administrative Science Quarterly 1981, 26:207-224.
    • (1981) Administrative Science Quarterly , vol.26 , pp. 207-224
    • Daft, R.L.1    Macintosh, N.B.2
  • 29
    • 0011081592 scopus 로고    scopus 로고
    • Trust, control, and risk in strategic alliances: an integrated framework
    • Das T.K., Teng B.S. Trust, control, and risk in strategic alliances: an integrated framework. Organization Studies 2001, 22:251-283.
    • (2001) Organization Studies , vol.22 , pp. 251-283
    • Das, T.K.1    Teng, B.S.2
  • 30
    • 0033704252 scopus 로고    scopus 로고
    • An evaluation of vendor selection models from a total cost of ownership perspective
    • Degraeve Z., Labro E., Roodhooft F. An evaluation of vendor selection models from a total cost of ownership perspective. European Journal of Operational Research 2000, 125:34-58.
    • (2000) European Journal of Operational Research , vol.125 , pp. 34-58
    • Degraeve, Z.1    Labro, E.2    Roodhooft, F.3
  • 31
    • 0037373764 scopus 로고    scopus 로고
    • Value chain analysis in interfirm relationships: a field study
    • Dekker H.C. Value chain analysis in interfirm relationships: a field study. Management Accounting Research 2003, 14:1-23.
    • (2003) Management Accounting Research , vol.14 , pp. 1-23
    • Dekker, H.C.1
  • 32
    • 0347129591 scopus 로고    scopus 로고
    • Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements
    • Dekker H.C. Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements. Accounting. Organizations and Society 2004, 29:27-49.
    • (2004) Accounting. Organizations and Society , vol.29 , pp. 27-49
    • Dekker, H.C.1
  • 33
    • 53949100837 scopus 로고    scopus 로고
    • Partner selection and governance design in interfirm relationships
    • Dekker H.C. Partner selection and governance design in interfirm relationships. Accounting, Organizations and Society 2008, 33:915-941.
    • (2008) Accounting, Organizations and Society , vol.33 , pp. 915-941
    • Dekker, H.C.1
  • 34
    • 34548776133 scopus 로고    scopus 로고
    • Mulicollinearity robust QAP for multiple regression. CASOS Working Paper
    • Carnegie Mellon University, Pittsburgh, PA.
    • Dekker, D., Krackhardt, D., Snijders, T., 2003. Mulicollinearity robust QAP for multiple regression. CASOS Working Paper. Carnegie Mellon University, Pittsburgh, PA.
    • (2003)
    • Dekker, D.1    Krackhardt, D.2    Snijders, T.3
  • 35
    • 1342286357 scopus 로고    scopus 로고
    • Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms
    • Ditillo A. Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms. Accounting, Organization and Society 2004, 29:401-421.
    • (2004) Accounting, Organization and Society , vol.29 , pp. 401-421
    • Ditillo, A.1
  • 36
    • 84861483359 scopus 로고    scopus 로고
    • Designing management control systems to foster knowledge transfer in knowledge-intensive firms: a network-based approach
    • European Accounting Review, forthcoming.
    • Ditillo, A. Designing management control systems to foster knowledge transfer in knowledge-intensive firms: a network-based approach. European Accounting Review, forthcoming.
    • Ditillo, A.1
  • 37
    • 0347468837 scopus 로고    scopus 로고
    • The coevolution of new organizational forms in the fashion industry: a historical and comparative study of France, Italy, and the United States
    • Djelic M.-L., Ainamo A. The coevolution of new organizational forms in the fashion industry: a historical and comparative study of France, Italy, and the United States. Organization Science 1999, 10:622-637.
    • (1999) Organization Science , vol.10 , pp. 622-637
    • Djelic, M.-L.1    Ainamo, A.2
  • 38
    • 0002102239 scopus 로고    scopus 로고
    • Total cost of ownership: a key concept in strategic cost management decisions
    • Ellram L.M., Siferd S.P. Total cost of ownership: a key concept in strategic cost management decisions. Journal of Business Logistics 1998, 19:55-76.
    • (1998) Journal of Business Logistics , vol.19 , pp. 55-76
    • Ellram, L.M.1    Siferd, S.P.2
  • 39
    • 0036591270 scopus 로고    scopus 로고
    • The roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms
    • Engel E., Gordon E.A., Hayes R.M. The roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. Journal of Accounting Research 2002, 40:485-518.
    • (2002) Journal of Accounting Research , vol.40 , pp. 485-518
    • Engel, E.1    Gordon, E.A.2    Hayes, R.M.3
  • 40
    • 84960569468 scopus 로고
    • Does fairness prevent market clearing? An experimental investigation
    • Fehr E., Kirchsteiger G., Riedl A. Does fairness prevent market clearing? An experimental investigation. Quarterly Journal of Economics 1993, 108:437-460.
    • (1993) Quarterly Journal of Economics , vol.108 , pp. 437-460
    • Fehr, E.1    Kirchsteiger, G.2    Riedl, A.3
  • 41
    • 0000058232 scopus 로고    scopus 로고
    • Reciprocity as a contract enforcement device: experimental evidence
    • Fehr E., Gächter S., Kirchsteiger G. Reciprocity as a contract enforcement device: experimental evidence. Econometrica 1997, 65:833-860.
    • (1997) Econometrica , vol.65 , pp. 833-860
    • Fehr, E.1    Gächter, S.2    Kirchsteiger, G.3
  • 42
    • 0000773694 scopus 로고    scopus 로고
    • A theory of fairness, competition, and cooperation
    • Fehr E., Schmidt K. A theory of fairness, competition, and cooperation. Quarterly Journal of Economics 1999, 114:817-868.
    • (1999) Quarterly Journal of Economics , vol.114 , pp. 817-868
    • Fehr, E.1    Schmidt, K.2
  • 43
    • 8844221367 scopus 로고    scopus 로고
    • Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach
    • Gerdin J. Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach. Accounting Organizations and Society 2005, 30:99-126.
    • (2005) Accounting Organizations and Society , vol.30 , pp. 99-126
    • Gerdin, J.1
  • 44
    • 85019401338 scopus 로고    scopus 로고
    • The impact of departmental interdependencies and management accounting system use on subunit performance
    • Gerdin J. The impact of departmental interdependencies and management accounting system use on subunit performance. European Accounting Review 2005, 14:297-327.
    • (2005) European Accounting Review , vol.14 , pp. 297-327
    • Gerdin, J.1
  • 45
    • 0040652192 scopus 로고    scopus 로고
    • An Organizational Assessment of Interfirm Coordination Modes
    • Grandori A. An Organizational Assessment of Interfirm Coordination Modes. Organization Studies 1997, 18(6):897-925.
    • (1997) Organization Studies , vol.18 , Issue.6 , pp. 897-925
    • Grandori, A.1
  • 47
    • 0032218715 scopus 로고    scopus 로고
    • The architecture of cooperation: managing coordination costs and appropriation concerns in strategic alliances
    • Gulati R., Singh H. The architecture of cooperation: managing coordination costs and appropriation concerns in strategic alliances. Administrative Science Quarterly 1998, 43:781-814.
    • (1998) Administrative Science Quarterly , vol.43 , pp. 781-814
    • Gulati, R.1    Singh, H.2
  • 49
    • 0033247480 scopus 로고    scopus 로고
    • The search-transfer problem: the role of weak ties in sharing knowledge across organization subunits
    • Hansen M.T. The search-transfer problem: the role of weak ties in sharing knowledge across organization subunits. Administrative Science Quarterly 1999, 44:82-111.
    • (1999) Administrative Science Quarterly , vol.44 , pp. 82-111
    • Hansen, M.T.1
  • 50
    • 0034179489 scopus 로고    scopus 로고
    • The appropriateness of RAPM: towards the further development of theory
    • Hartmann F.G.H. The appropriateness of RAPM: towards the further development of theory. Accounting, Organizations and Society 2000, 25:451-482.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 451-482
    • Hartmann, F.G.H.1
  • 51
    • 0001780550 scopus 로고
    • Alliances in industrial purchasing: the determinants of joint action in buyer-supplier relationships
    • Heide J.B., John G. Alliances in industrial purchasing: the determinants of joint action in buyer-supplier relationships. Journal of Marketing Research 1990, 27:24-36.
    • (1990) Journal of Marketing Research , vol.27 , pp. 24-36
    • Heide, J.B.1    John, G.2
  • 53
    • 0000185630 scopus 로고
    • An empirical study on the role of accounting data in performance evaluation
    • Hopwood A.G. An empirical study on the role of accounting data in performance evaluation. Journal of Accounting Research 1972, 10:156-193.
    • (1972) Journal of Accounting Research , vol.10 , pp. 156-193
    • Hopwood, A.G.1
  • 55
  • 56
    • 0000827343 scopus 로고
    • Combinatorial data analysis: association and partial association
    • Hubert L.J. Combinatorial data analysis: association and partial association. Psychometrika 1985, 50:449-467.
    • (1985) Psychometrika , vol.50 , pp. 449-467
    • Hubert, L.J.1
  • 58
    • 18844448214 scopus 로고    scopus 로고
    • Open-book accounting in networks. Potential achievements and reasons for failures
    • Kajüter P., Kulmala H. Open-book accounting in networks. Potential achievements and reasons for failures. Management Accounting Research 2005, 16:179-204.
    • (2005) Management Accounting Research , vol.16 , pp. 179-204
    • Kajüter, P.1    Kulmala, H.2
  • 59
    • 0031593258 scopus 로고    scopus 로고
    • Determinants of divisional performance evaluation practices
    • Keating A.S. Determinants of divisional performance evaluation practices. Journal of Accounting and Economics 1997, 24:243-274.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 243-274
    • Keating, A.S.1
  • 61
    • 0000345931 scopus 로고
    • Predicting with networks: nonparametric multiple regression analysis of dyadic data
    • Krackhardt D. Predicting with networks: nonparametric multiple regression analysis of dyadic data. Social Networks 1988, 10:359-381.
    • (1988) Social Networks , vol.10 , pp. 359-381
    • Krackhardt, D.1
  • 64
    • 0035995642 scopus 로고    scopus 로고
    • The effect of information precision and information reliability on manufacturer-retailer relationships
    • Kulp S.C. The effect of information precision and information reliability on manufacturer-retailer relationships. Accounting Review 2002, 77:653-677.
    • (2002) Accounting Review , vol.77 , pp. 653-677
    • Kulp, S.C.1
  • 67
    • 0141686890 scopus 로고    scopus 로고
    • Management control systems and trust in outsourcing relationships
    • Langfield-Smith K., Smith D. Management control systems and trust in outsourcing relationships. Management Accounting Research 2003, 14:281-307.
    • (2003) Management Accounting Research , vol.14 , pp. 281-307
    • Langfield-Smith, K.1    Smith, D.2
  • 68
    • 43049095175 scopus 로고    scopus 로고
    • Top management adoption of a locally driven performance measurement and evaluation system: a social network perspective
    • Masquefa B. Top management adoption of a locally driven performance measurement and evaluation system: a social network perspective. Management Accounting Research 2008, 19:182-207.
    • (2008) Management Accounting Research , vol.19 , pp. 182-207
    • Masquefa, B.1
  • 69
    • 0003091192 scopus 로고
    • The usefulness of MAS functional differentiation and management effectiveness
    • Mia L., Chenhall R. The usefulness of MAS functional differentiation and management effectiveness. Accounting, Organization and Society 1994, 19:1-13.
    • (1994) Accounting, Organization and Society , vol.19 , pp. 1-13
    • Mia, L.1    Chenhall, R.2
  • 71
    • 0013465303 scopus 로고    scopus 로고
    • Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting
    • Mouritsen J., Hansen A., Hansen C.Ø. Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting. Management Accounting Research 2001, 12:221-244.
    • (2001) Management Accounting Research , vol.12 , pp. 221-244
    • Mouritsen, J.1    Hansen, A.2    Hansen, C.Ø.3
  • 73
    • 80155173193 scopus 로고    scopus 로고
    • Controls as exit barriers in multiperiod outsourcing arrangements
    • Phua Y.S., Abernethy M.A., Lillis A.M. Controls as exit barriers in multiperiod outsourcing arrangements. Accounting Review 2011, 86:1795-1834.
    • (2011) Accounting Review , vol.86 , pp. 1795-1834
    • Phua, Y.S.1    Abernethy, M.A.2    Lillis, A.M.3
  • 74
    • 84934563785 scopus 로고
    • Reputation and efficiency in social interactions: an example of network effects
    • Raub W., Weesie J. Reputation and efficiency in social interactions: an example of network effects. American Journal of Sociology 1990, 96:626-654.
    • (1990) American Journal of Sociology , vol.96 , pp. 626-654
    • Raub, W.1    Weesie, J.2
  • 77
    • 0002912969 scopus 로고
    • Strategic cost management: new wine, or just new bottles?
    • Shank J.K. Strategic cost management: new wine, or just new bottles?. Management Accounting Research 1989, 1:47-65.
    • (1989) Management Accounting Research , vol.1 , pp. 47-65
    • Shank, J.K.1
  • 80
    • 0035285362 scopus 로고    scopus 로고
    • Interdependencies, trust and information in relationships, alliances and networks
    • Tomkins C. Interdependencies, trust and information in relationships, alliances and networks. Accounting, Organizations and Society 2001, 26:161-191.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 161-191
    • Tomkins, C.1
  • 81
    • 0000471240 scopus 로고
    • Information processing as an integrating concept in organizational design
    • Tushman M.L., Nadler D.A. Information processing as an integrating concept in organizational design. Academy of Management Review 1978, 3:613-623.
    • (1978) Academy of Management Review , vol.3 , pp. 613-623
    • Tushman, M.L.1    Nadler, D.A.2
  • 82
    • 0031094434 scopus 로고    scopus 로고
    • Social Structure and competition in interfirm networks: the paradox of embeddedness
    • Uzzi B. Social Structure and competition in interfirm networks: the paradox of embeddedness. Administrative Science Quarterly 1997, 42:35-67.
    • (1997) Administrative Science Quarterly , vol.42 , pp. 35-67
    • Uzzi, B.1
  • 84
    • 0033634560 scopus 로고    scopus 로고
    • Management control of interfirm transactional relationships: the case of industrial renovation and maintenance
    • van der Meer-Kooistra J., Vosselman E.G.J. Management control of interfirm transactional relationships: the case of industrial renovation and maintenance. Accounting, Organizations and Society 2000, 25:51-77.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 51-77
    • van der Meer-Kooistra, J.1    Vosselman, E.G.J.2
  • 85
    • 0001873530 scopus 로고
    • Construct measurement in organizational strategy research: a critique and proposal
    • Venkatraman N., Grant J.H. Construct measurement in organizational strategy research: a critique and proposal. Academy of Management Review 1986, 11:71-87.
    • (1986) Academy of Management Review , vol.11 , pp. 71-87
    • Venkatraman, N.1    Grant, J.H.2
  • 87
    • 0034365509 scopus 로고    scopus 로고
    • Opportunism in interfirm relationships: forms, outcomes, and solutions
    • Wathne K.H., Heide J.B. Opportunism in interfirm relationships: forms, outcomes, and solutions. Journal of Marketing 2000, 64:36-51.
    • (2000) Journal of Marketing , vol.64 , pp. 36-51
    • Wathne, K.H.1    Heide, J.B.2
  • 88
    • 0002657347 scopus 로고    scopus 로고
    • Management control systems and botmdaries of the firm: why do firms outsource internal auditing activities?
    • Widener S.K., Selto F.H. Management control systems and botmdaries of the firm: why do firms outsource internal auditing activities?. Journal of Management Accounting Research 1999, 11:46-73.
    • (1999) Journal of Management Accounting Research , vol.11 , pp. 46-73
    • Widener, S.K.1    Selto, F.H.2
  • 91
    • 8844229635 scopus 로고    scopus 로고
    • The adoption of total cost of ownership for sourcing decisions - a structural equation analysis
    • Wouters M., Anderson J.C., Wynstra F. The adoption of total cost of ownership for sourcing decisions - a structural equation analysis. Accounting, Organizations and Society 2005, 30:167-191.
    • (2005) Accounting, Organizations and Society , vol.30 , pp. 167-191
    • Wouters, M.1    Anderson, J.C.2    Wynstra, F.3
  • 92
    • 0032391619 scopus 로고    scopus 로고
    • Does trust matter? Exploring the effects of inter-organizational and interpersonal trust on performance
    • Zaheer A., Perrone V., McEvily B. Does trust matter? Exploring the effects of inter-organizational and interpersonal trust on performance. Organization Science 1998, 9:141-159.
    • (1998) Organization Science , vol.9 , pp. 141-159
    • Zaheer, A.1    Perrone, V.2    McEvily, B.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.