Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company boundaries. New organisational forms, such as alliances, partnerships, joint ventures, outsourcing and networks have received increased attention. This development has pushed management accounting researchers into examining the lateral effects of accounting. This book examines these lateral effects on accounting, and creates a comprehensive summary of what has been achieved so far and what interesting developments will occur in the coming ten years.
The book covers a variety of inter-organizational settings – dyads, networks, joint ventures, public sector – and the roles of accounting therein. It also deals with specific inter-organizational accounting techniques – customer accounting, target costing and open book accounting – which companies use to manage in a world of inter-organizational relationships and networks. The book also covers different theoretical perspectives – transactional cost economics, the industrial-network approach, actor-network theory, institutional theory – on accounting in networks. Each chapter focus on a specific angle of accounting in networks, assess theoretical and empirical evidence, summarize the current position/debate and discuss promising avenues for future research.
1. Accounting in Networks as a New Research Field Håkan Håkansson, Kalle Kraus and Johnny Lind 2. Accounting and Inter-Organisational Issues David Ford and Håkan Håkansson Part 1: Accounting in Different Settings 3. Inter-Organisational Accounting in Dyadic Settings John Cullen and Juliana Meira 4. Towards Accounting in Network Settings Johnny Lind and Sof Thrane 5. The Role of Management Accounting in Joint Venture Relationships: A Dynamic Perspective Jeltje van der Meer-Kooistra and Pieter E. Kamminga 6. Accounting in Inter-Organisational Relationships within the Public Sector Kalle Kraus and Cecilia Lindholm Part 2: Accounting Techniques 7. Customer Accounting When Relationships and Networks Matter Mikael Cäker and Torkel Strömsten 8. Target Costing in Inter-Organisational Relationships and Networks Martin Carlsson-Wall and Kalle Kraus 9. Open-Book Accounting in Networks Peter Kajüter and Harri I. Kulmala Part 3: Theoretical Perspectives on Accounting in Networks 10. Accounting in Networks — the Transaction Cost Economics Perspective Shannon Anderson and Henri Dekker 11. Accounting In Networks — the Industrial-Network Approach Håkan Håkansson, Kalle Kraus, Johnny Lind and Torkel Strömsten 12. Actor-Network Theory and the Study of Interorganisational Network-Relations Jan Mouritsen, Habib Mahama and Wai Fong Chua 13. Accounting in Inter-organisational Relationships — the Institutional Theory Perspective Robert W. Scapens and Evangelia Varoutsa 14. Accounting in Networks — the Next Step Håkan Håkansson, Kalle Kraus and Johnny Lind
This series explores the roles of Accounting and Accounting theory in the modern world. The series examines research in accounting thought, practice, auditing, principles and ethics as well as international standards and regulation setting. Examining private, public and non-profit sectors, Routledge Studies in Accounting, seeks to advance the scholarly debate by providing cutting edge and insightful research