메뉴 건너뛰기




Volumn 3, Issue 2, 2006, Pages 161-181

Management control in a business network: New challenges for accounting

Author keywords

Management accounting; Target costs; Transaction costs; Trust

Indexed keywords


EID: 84993047556     PISSN: 11766093     EISSN: None     Source Type: Journal    
DOI: 10.1108/11766090610670686     Document Type: Article
Times cited : (8)

References (68)
  • 2
    • 18544373541 scopus 로고    scopus 로고
    • The dark side of close relationships
    • Anderson, E. and Jap, S.D. (2005), “The dark side of close relationships”, Sloan Management Review, Vol. 46 No. 3, pp. 75-82.
    • (2005) Sloan Management Review , vol.46 , Issue.3 , pp. 75-82
    • Anderson, E.1    Jap, S.D.2
  • 6
    • 0002013787 scopus 로고    scopus 로고
    • Intrafirm trade, bargaining power, and specific investments
    • Baldenius, T. (2000), “Intrafirm trade, bargaining power, and specific investments”, Review of Accounting Studies, Vol. 5, pp. 27-56.
    • (2000) Review of Accounting Studies , vol.5 , pp. 27-56
    • Baldenius, T.1
  • 7
    • 0001230438 scopus 로고    scopus 로고
    • Walking the tightrope. Creating value through inter-organizational relationships
    • Barringer, B.R. and Harrison, J.S. (2000), “Walking the tightrope. Creating value through inter-organizational relationships”, Journal of Management, Vol. 26 No. 3, pp. 367-403.
    • (2000) Journal of Management , vol.26 , Issue.3 , pp. 367-403
    • Barringer, B.R.1    Harrison, J.S.2
  • 9
    • 20744443199 scopus 로고    scopus 로고
    • Methods for managing different perspectives of project success
    • Bryde, D.J. (2005), “Methods for managing different perspectives of project success”, British Journal of Management, Vol. 16, pp. 119-31.
    • (2005) British Journal of Management , vol.16 , pp. 119-131
    • Bryde, D.J.1
  • 10
    • 85016044522 scopus 로고    scopus 로고
    • An institutional perspective of the accountant's new roles – the interplay of contradictions and praxis
    • Burns, J. and Baldvinsdottir, G.H. (2005), “An institutional perspective of the accountant's new roles – the interplay of contradictions and praxis”, European Accounting Review, Vol. 14 No. 4, pp. 725-57.
    • (2005) European Accounting Review , vol.14 , Issue.4 , pp. 725-757
    • Burns, J.1    Baldvinsdottir, G.H.2
  • 11
    • 84993103444 scopus 로고    scopus 로고
    • The meaning of inter-organizational management accounting
    • working paper, paper presented at ENROAC 3rd workshop, Groningen, 2003.
    • Cäker, M. (2001), “The meaning of inter-organizational management accounting”, working paper, paper presented at ENROAC 3rd workshop, Groningen, 2003.
    • (2001)
    • Cäker, M.1
  • 12
    • 39049172724 scopus 로고
    • Total cost control: Nissan and its supplier partnerships
    • Carr, C. and Ng, J. (1995), “Total cost control: Nissan and its supplier partnerships”, Management Accounting Research, Vol. 6, pp. 345-65.
    • (1995) Management Accounting Research , vol.6 , pp. 345-365
    • Carr, C.1    Ng, J.2
  • 13
    • 84979188687 scopus 로고
    • The nature of the firm
    • Coase, R. (1937), “The nature of the firm”, Economica, Vol. 4, pp. 386-405.
    • (1937) Economica , vol.4 , pp. 386-405
    • Coase, R.1
  • 15
    • 84992940990 scopus 로고    scopus 로고
    • Control of inter-organizational relationships. Theory development and an empirical investigation
    • working paper at EIASM workshop on New Directions in Management Accounting, Brussels.
    • Dekker, H.C. (2000), “Control of inter-organizational relationships. Theory development and an empirical investigation”, working paper at EIASM workshop on New Directions in Management Accounting, Brussels.
    • (2000)
    • Dekker, H.C.1
  • 19
    • 8844221367 scopus 로고    scopus 로고
    • Management accounting systems design in manufacturing departments: an empirical investigation using a multiple contingencies approach
    • Gerdin, J. (2005), “Management accounting systems design in manufacturing departments: an empirical investigation using a multiple contingencies approach”, Accounting, Organizations and Society, Vol. 30, pp. 99-126.
    • (2005) Accounting, Organizations and Society , vol.30 , pp. 99-126
    • Gerdin, J.1
  • 21
    • 84970359024 scopus 로고
    • Inter-firm networks: antecedents, mechanisms and forms
    • Grandori, A. and Soda, G. (1995), “Inter-firm networks: antecedents, mechanisms and forms”, Organization Studies, Vol. 16 No. 2, pp. 183-214.
    • (1995) Organization Studies , vol.16 , Issue.2 , pp. 183-214
    • Grandori, A.1    Soda, G.2
  • 26
    • 84993055032 scopus 로고    scopus 로고
    • International Federation of Accountants (IFAC)
    • CFO 2010 – the role of the Chief Financial Officer in 2010, January.
    • International Federation of Accountants (IFAC) (2002), CFO 2010 – the role of the Chief Financial Officer in 2010, January.
    • (2002)
  • 27
    • 0006041021 scopus 로고    scopus 로고
    • CPFR – only the beginning of collaboration
    • Ireland, R. and Bruce, R. (2000), “CPFR – only the beginning of collaboration”, Supply Chain Management Review, Vol. 4, pp. 80-92.
    • (2000) Supply Chain Management Review , vol.4 , pp. 80-92
    • Ireland, R.1    Bruce, R.2
  • 29
    • 34547534486 scopus 로고    scopus 로고
    • Connecting management accountants' changing rotes, competencies and personalities into the wider managerial discussion: a longitudinal case evidence from the modern business environment
    • Järvenpää, M. (2001), “Connecting management accountants' changing rotes, competencies and personalities into the wider managerial discussion: a longitudinal case evidence from the modern business environment”, The Finnish Journal of Business Economics, Vol. 50 No. 4, pp. 431-58.
    • (2001) The Finnish Journal of Business Economics , vol.50 , Issue.4 , pp. 431-458
    • Järvenpää, M.1
  • 31
    • 0000081647 scopus 로고    scopus 로고
    • Central steering and local networks: old-age care in Sweden
    • Johansson, R. and Borell, K. (1999), “Central steering and local networks: old-age care in Sweden”, Public Administration, Vol. 77, pp. 585-98.
    • (1999) Public Administration , vol.77 , pp. 585-598
    • Johansson, R.1    Borell, K.2
  • 33
    • 38249005189 scopus 로고
    • Target costing support systems
    • Kato, Y. (1993), “Target costing support systems”, Management Accounting Research, Vol. 4 No. 1, pp. 33-47.
    • (1993) Management Accounting Research , vol.4 , Issue.1 , pp. 33-47
    • Kato, Y.1
  • 34
    • 0000884659 scopus 로고    scopus 로고
    • The dynamics of learning alliances: competition, cooperation and relative scope
    • Khanna, T., Gulati, R. and Nohria, N. (1998), “The dynamics of learning alliances: competition, cooperation and relative scope”, Strategic Management Journal, Vol. 19 No. 3, pp. 193-210.
    • (1998) Strategic Management Journal , vol.19 , Issue.3 , pp. 193-210
    • Khanna, T.1    Gulati, R.2    Nohria, N.3
  • 35
    • 20444491608 scopus 로고    scopus 로고
    • Managing supply networks: organizational roles in network management
    • Knight, L. and Harland, C. (2005), “Managing supply networks: organizational roles in network management”, European Management Journal, Vol. 23 No. 3, pp. 281-92.
    • (2005) European Management Journal , vol.23 , Issue.3 , pp. 281-292
    • Knight, L.1    Harland, C.2
  • 36
    • 0032376858 scopus 로고    scopus 로고
    • Trust and distrust: new relationships and realities
    • Lewicki, R.J., McAllister, D. and Bies, R. (1998), “Trust and distrust: new relationships and realities”, Academy of Management Review, Vol. 23, pp. 438-58.
    • (1998) Academy of Management Review , vol.23 , pp. 438-458
    • Lewicki, R.J.1    McAllister, D.2    Bies, R.3
  • 38
    • 12844253770 scopus 로고    scopus 로고
    • Economists' perceptions versus managers' decisions: an experiment in transaction-cost analysis
    • Love, J.H. and Roper, S. (2005), “Economists' perceptions versus managers' decisions: an experiment in transaction-cost analysis”, Cambridge Journal of Economics, Vol. 29, pp. 19-36.
    • (2005) Cambridge Journal of Economics , vol.29 , pp. 19-36
    • Love, J.H.1    Roper, S.2
  • 39
    • 84993057725 scopus 로고    scopus 로고
    • Participative budgeting for responsibility centres with interrelated activities
    • discussion paper, Otto von Guericke University of Magdeburg, available at: www.uni-magdeburg.de/bwl1/luhmer/ABB.pdf.
    • Luhmer, A. (2000), “Participative budgeting for responsibility centres with interrelated activities”, discussion paper, Otto von Guericke University of Magdeburg, available at: www.uni-magdeburg.de/bwl1/luhmer/ABB.pdf.
    • (2000)
    • Luhmer, A.1
  • 41
    • 0032350708 scopus 로고    scopus 로고
    • Towards a role-theoretic conception of embeddedness
    • Montgomery, J. (1998), “Towards a role-theoretic conception of embeddedness”, American Journal of Sociology, Vol. 104 No. 1, pp. 92-125.
    • (1998) American Journal of Sociology , vol.104 , Issue.1 , pp. 92-125
    • Montgomery, J.1
  • 42
    • 0013465303 scopus 로고    scopus 로고
    • Inter-organizational controls and organizational cornpetencies: episodes around target cost management/functional analysis and open book accounting
    • Mouritsen, J., Hansen, A. and Hansen, C.O. (2001), “Inter-organizational controls and organizational cornpetencies: episodes around target cost management/functional analysis and open book accounting”, Management Accounting Research, Vol. 12, pp. 221-4.
    • (2001) Management Accounting Research , vol.12 , pp. 221-224
    • Mouritsen, J.1    Hansen, A.2    Hansen, C.O.3
  • 43
    • 0442309426 scopus 로고    scopus 로고
    • Can target costing and whole life costing be applied in the construction industry? Evidence from two case studies
    • Nicolini, D., Tomkins, C., Holti, R., Oldman, A. and Smalley, M. (2000), “Can target costing and whole life costing be applied in the construction industry? Evidence from two case studies”, British Journal of Management, Vol. 11 No. 4, pp. 303-24.
    • (2000) British Journal of Management , vol.11 , Issue.4 , pp. 303-324
    • Nicolini, D.1    Tomkins, C.2    Holti, R.3    Oldman, A.4    Smalley, M.5
  • 45
    • 31844442613 scopus 로고    scopus 로고
    • The validity of management control topoi – towards constructivist pragmatism
    • N⊘rreklit, H., N⊘rreklit, L. and Israelsen, P. (2005), “The validity of management control topoi – towards constructivist pragmatism”, Management Accounting Research, Vol. 17 No. 1, pp. 42-71.
    • (2005) Management Accounting Research , vol.17 , Issue.1 , pp. 42-71
    • N⊘rreklit, H.1    N⊘rreklit, L.2    Israelsen, P.3
  • 46
    • 0032744163 scopus 로고    scopus 로고
    • Policy network transformation: the implementation of the EC directive on packaging and packaging waste
    • Nunan, F. (1999), “Policy network transformation: the implementation of the EC directive on packaging and packaging waste”, Public Administration, Vol. 77 No. 3, pp. 621-38.
    • (1999) Public Administration , vol.77 , Issue.3 , pp. 621-638
    • Nunan, F.1
  • 47
    • 2142645012 scopus 로고    scopus 로고
    • What do we know and how do we really know it?
    • Pearce, J.L. (2004), “What do we know and how do we really know it?”, Academy of Management Review, Vol. 29, pp. 175-9.
    • (2004) Academy of Management Review , vol.29 , pp. 175-179
    • Pearce, J.L.1
  • 49
    • 0033484863 scopus 로고    scopus 로고
    • Knowing what to do is not enough: turning knowledge into action
    • Fall
    • Pfeffer, J. and Sutton, R.I. (1999), “Knowing what to do is not enough: turning knowledge into action”, California Management Review, Fall, pp. 83-108.
    • (1999) California Management Review , pp. 83-108
    • Pfeffer, J.1    Sutton, R.I.2
  • 52
    • 84993098028 scopus 로고    scopus 로고
    • SAP
    • available at: www.sap-si.com/services/cross-industry/connectivity.
    • SAP (2004), EAI Strategies, available at: www.sap-si.com/services/cross-industry/connectivity.
    • (2004) EAI Strategies
  • 53
    • 0037432535 scopus 로고    scopus 로고
    • Distributed decision making in supply chain management
    • Schneeweiss, C. (2003), “Distributed decision making in supply chain management”, International Journal of Production Economics, Vol. 84 No. 1, pp. 71-83.
    • (2003) International Journal of Production Economics , vol.84 , Issue.1 , pp. 71-83
    • Schneeweiss, C.1
  • 55
    • 23044456139 scopus 로고    scopus 로고
    • Why old tools won't work in the ‘new’ knowledge economy
    • Sheehan, N.T. (2005), “Why old tools won't work in the ‘new’ knowledge economy”, Journal of Business Strategy, Vol. 26 No. 4, pp. 53-60.
    • (2005) Journal of Business Strategy , vol.26 , Issue.4 , pp. 53-60
    • Sheehan, N.T.1
  • 57
    • 84992971547 scopus 로고    scopus 로고
    • Management as a regulated profession
    • opening address at the EURAM 2005 Keynote Session, available at: www.euram2005.de/site/spendertext.pdf.
    • Spender, J.C. (2005), “Management as a regulated profession”, opening address at the EURAM 2005 Keynote Session, available at: www.euram2005.de/site/spendertext.pdf.
    • (2005)
    • Spender, J.C.1
  • 58
    • 44049109522 scopus 로고
    • Managing 21st century network organizations
    • Winter
    • Snow, C., Miles, R. and Coleman, G. Jr (1992), “Managing 21st century network organizations”, Organizational Dynamics, Winter, pp. 5-20.
    • (1992) Organizational Dynamics , pp. 5-20
    • Snow, C.1    Miles, R.2    Coleman, G.3
  • 59
    • 84923992667 scopus 로고    scopus 로고
    • Reviewing the evaluation perspective. On criteria, occasions, procedures and practices
    • paper presented at the Conference on Multi-Organizational Partnerships, Alliances and Networks (MOPAN), Glasgow, available at: www.wiwiss.fu-berlin.de/w3/w3sydow/neuerscheinungen/PubOnDem/Reviewing_Evaluation_Perspective.pdf.
    • Sydow, J. and Milward, H.B. (2003), “Reviewing the evaluation perspective. On criteria, occasions, procedures and practices”, paper presented at the Conference on Multi-Organizational Partnerships, Alliances and Networks (MOPAN), Glasgow, available at: www.wiwiss.fu-berlin.de/w3/w3sydow/neuerscheinungen/PubOnDem/Reviewing_Evaluation_Perspective.pdf.
    • (2003)
    • Sydow, J.1    Milward, H.B.2
  • 60
    • 84989051635 scopus 로고
    • Networks: between markets and hierarchies
    • Thorelli, H.B. (1986), “Networks: between markets and hierarchies”, Strategic Management Journal, Vol. 7, pp. 23-34.
    • (1986) Strategic Management Journal , vol.7 , pp. 23-34
    • Thorelli, H.B.1
  • 61
    • 84993057052 scopus 로고    scopus 로고
    • Network enterprises and networking: issues of management and management technologies in inter-organisational relations
    • paper presented at EIASM workshop on “New Directions in Management Accounting Research” (Brussels).
    • Thrane, S. and Mouritsen, J. (2002), “Network enterprises and networking: issues of management and management technologies in inter-organisational relations”, paper presented at EIASM workshop on “New Directions in Management Accounting Research” (Brussels).
    • (2002)
    • Thrane, S.1    Mouritsen, J.2
  • 62
    • 0035285362 scopus 로고    scopus 로고
    • Interdependencies, trust and information in relationships, alliances and networks
    • Tomkins, C. (2001), “Interdependencies, trust and information in relationships, alliances and networks”, Accounting, Organizations and Society, Vol. 26, pp. 163-76.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 163-176
    • Tomkins, C.1
  • 64
    • 0033634560 scopus 로고    scopus 로고
    • Management control of interfirm transactional relationships: the case of industrial renovation and maintenance
    • Van der Meer-Kooistra, J. and Vosselman, E.G. (2000), “Management control of interfirm transactional relationships: the case of industrial renovation and maintenance”, Accounting, Organizations and Society, Vol. 25, pp. 51-77.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 51-77
    • Van der Meer-Kooistra, J.1    Vosselman, E.G.2
  • 65
    • 84992978715 scopus 로고    scopus 로고
    • Accounting for the alignment of interest and commitment in interfirm transactional relationship
    • 17 November.
    • Van der Meer-Kooistra, J. and Vosselman, E.G. (2004), “Accounting for the alignment of interest and commitment in interfirm transactional relationship”, DSpace, 17 November.
    • (2004) DSpace
    • Van der Meer-Kooistra, J.1    Vosselman, E.G.2
  • 66
    • 84993088061 scopus 로고    scopus 로고
    • VCAP
    • Michigan Industrial and Operations Engineering Department, available at: www.engin.umich.edu/VCAP.
    • VCAP (2005), Value Chain Analysis and Management Program, Michigan Industrial and Operations Engineering Department, available at: www.engin.umich.edu/VCAP.
    • (2005) Value Chain Analysis and Management Program
  • 67
    • 20444505599 scopus 로고    scopus 로고
    • Transaction cost economics and business administration
    • Williamson, O.E. (2005), “Transaction cost economics and business administration”, Scandinavian Journal of Management, Vol. 21, pp. 19-40.
    • (2005) Scandinavian Journal of Management , vol.21 , pp. 19-40
    • Williamson, O.E.1
  • 68
    • 0033196693 scopus 로고    scopus 로고
    • Transforming an industry in crisis: charisma, routinization and supportive cultural leadership
    • Beyer, J.M. and Browning, L.D. (1999), “Transforming an industry in crisis: charisma, routinization and supportive cultural leadership”, Leadership Quarterly, Vol. 10, pp. 483-520.
    • (1999) Leadership Quarterly , vol.10 , pp. 483-520
    • Beyer, J.M.1    Browning, L.D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.