The contribution focuses on the role of accounting information in sustaining the stability of inter-organizational relationships and proposes the new concept of AIN (Accounting Information Network) as a multilevel information system aiming at organizing, processing and sharing accounting information between firms.
Dis-integration through integration: the emergence of accounting information networks
AMIGONI, FRANCO;CAGLIO, ARIELA;DITILLO, ANGELO
2003
Abstract
The contribution focuses on the role of accounting information in sustaining the stability of inter-organizational relationships and proposes the new concept of AIN (Accounting Information Network) as a multilevel information system aiming at organizing, processing and sharing accounting information between firms.
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