Anmerkungen:
In: ACCOUNTING IN NETWORKS, Ch. 10, Håkansson, H., Kraus, K. & Lind, J., eds., Routledge, 2010
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 16, 2009 erstellt
Beschreibung:
In this chapter, we review the use of TCE in the study of interfirm relationships. An extensive literature in economics and business strategy delves into interfirm governance choices. In our review, we focus on accounting and non-accounting studies to assess how TCE has contributed and can further contribute to the understanding of accounting and control in interfirm settings. We structure this discussion according to the different stages of interfirm relationships and highlight, for each stage, the importance of accounting and management control