The research project explores the control problems arising from inter-organisational associations by addressing the following questions: Is management accounting used to build and maintain successful relationships with external partners? What are the control patterns observed for inter-organisational cooperation and coordination? What is the role of management accounting and management accountants in networked organisations? Evidence is gathered thorugh six in-depth case studies and a survey.
Management Accounting in Networks: Techniques and Applications
CAGLIO, ARIELA;DITILLO, ANGELO
2006
Abstract
The research project explores the control problems arising from inter-organisational associations by addressing the following questions: Is management accounting used to build and maintain successful relationships with external partners? What are the control patterns observed for inter-organisational cooperation and coordination? What is the role of management accounting and management accountants in networked organisations? Evidence is gathered thorugh six in-depth case studies and a survey.
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