Accounting and Controlling in Extended Enterprises, masterkurs

Huvudgrupp 1

• Articles (Articles accessible in the University library databaseArauju, L., Dubois, A. and Gadde, L.-E., 1999. Managing interfaces with suppliers, Industrial Marketing Management, 28, 497–506.Frimanson, L & Lind, J, 2006, Accounting for strategy development when business relationships matter. Submitted to Management Accounting Research. (Handed out)Håkansson, H. & Lind, J., 2004, Accounting and network coordination, Accounting, Organizations and Society, 29, 51–72.Hopwood, A.G., 1996. Looking across rather than up and down: on the need to explore the lateral processing of information, Accounting, Organizations and Society, 21, 589–590.Lindkvist, L. & Llewellyn, S., 2003, Accountability, responsibility and organization, Scandinavian Journal of Management, 19, 251–273. Luft, J. & Shields, M.D., 2003, Mapping management accounting: graphics and guidelines for theory-consistent empirical research, Accounting, Organizations and Society, 28, 169–249.Ouchi, W.G, 1977, The relationship between organizational structure and organizational control, Administrative Science Quarterly, 22, 95–113.Ouchi, W.G & Maguire, M.A., 1975, Organizational control: two functions, Administrative Science Quarterly, 20, 559–569.Roberts, J., 1990, The possibilities of accountability, Accounting, Organizations and Society, 16, 355–368.Tetlock, P.E., 1998, Losing Our Religion: On the Precariousness of precise Normative Standards in Complex Accountability Systems, in Kramer, R. and Neale, M. (eds.), Influence processes in organizations: Emerging themes in theory and research. Thousand Oaks, CA: Sage. (Handed out)Tomkins, C., 2001. Interdependencies, trust and information in relationships, alliances and networks, Accounting, Organizations and Society, 26, 161–191.Uzzi, B., 1997. Social structure and competition in interfirm networks: the paradox of embeddedness, Administrative Science Quarterly, 42, 35–67.Case articlesCooper, R. and Slagmulder, R., 2004, Interorganizational cost management and relational context, Accounting, Organizations and Society, 29, 1–26.Dekker, H.C., 2003. Value chain analysis in interfirm relationships: a field study, Management Accounting Research, 14, 1–23.Dekker, H.C., 2004. Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements, Accounting, Organizations and Society, 29, 27–49.Frances, J. and Garnsey, E., 1996. Supermarkets and suppliers in the United Kingdom: system integration, information and control, Accounting, Organizations and Society, 21, 591–610.Groot, T.L.C.M. and Merchant, K.A., 2000. Control of international joint ventures, Accounting, Organizations and Society, 25, 579–607.Jones, C.S., 1999. Hierarchies, networks and management accounting in NHS hospitals. Accounting, Auditing and Accountability Journal, 12, 164–187.Kajüter, P. and Kulmala, H.I., 2005. Open-book accounting in networks: potential achievements and reasons for failure, Management Accounting Research, 16, 179–204.Langfield-Smith, K. and Smith, D., 2003. Management control systems and trust in outsourcing relationships, Management Accounting Research, 14, 281–307.Mouritsen, J., Hansen, A. and Hansen, C.Ø., 2001. Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting, Management Accounting Research, 12, 221–244.Mouritsen, J. and Thrane, S., 2006. Accounting, network complementarities and the development of inter-organisational relations, Accounting, Organizations and Society, 31, 241–275.Van der Meer-Kooistra and Vosselman, E.G.J., 2000. Management control of interfirm transactional relationships: the case of industrial renovation and maintenance, Accounting, Organizations and Society, 25, 51–77.)