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2015 | 224 | 220-228

Article title

Teoria kosztów transakcyjnych a system kontroli zarządczej w łańcuchach dostaw

Authors

Content

Title variants

Languages of publication

PL

Abstracts

EN
A transaction cost theory and management control system in supply chains

Year

Volume

224

Pages

220-228

Physical description

Contributors

author

References

  • Anderson S., Glenn D., Sedatole K. (2000), Sourcing parts of complex products: evidence on transactions costs, high-powered incentives and ex-post opportunism, „Accounting, Organizations & Society”, Vol. 25, No. 8.
  • Caglio A., Ditillo A. (2008), A review and discussion of management control in inter-firm relationships: achievements and future directions, „Accounting, Organizations and Society”, Vol. 33, No. 7/8.
  • Coad A., Cullen J. (2006), Inter-organizational cost management: towards an evolutionary perspective, „Management Accounting Research”, Vol. 17.
  • Cooper R., Slagmulder R. (2004), Interorganizational cost management and relational context, „Accounting, Organizations and Society”, Vol. 29, No. 1.
  • Dekker H. (2004), Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements, „Accounting Organizations and Society”, Vol. 29, No. 1.
  • Dekker H. (2003), Value chain in interfirm relationship: a field study, „Management Accounting Research”, Vol. 14.
  • Free C. (2008), Walking the talk? Supply chain accounting and trust among UK supermarkets and suppliers, „Accounting, Organization and Society”, Vol. 33.
  • Gietzmann M. (1996), Incomplete contracts and the make or buy decision: governance design and attainable flexibility, „Accounting, Organizations and Society”, Vol. 21, No. 6.
  • Hakansson H., Lind J. (2007), Accounting in an interorganizational setting [w:] C. Chapman, A. Hopwood, M. Shields. (eds.), Handbook of Management Accounting Research, Elsevier, Oxford.
  • Harland C., Lamming R., Zheng J., Johnsen T. (2001), A taxonomy of supply Networks, „International Journal of Operations & Production Management”, Vol. 37.
  • Harland C. (1996), Supply Chain Management: Relationships, Chains and Networks, „British Journal of Management”, Vol. 7.
  • Kamminga P., Van der Meer-Kooistra J. (2007), Management control patterns in joint venture relationships: a model and an exploratory study, „Accounting, Organizations and Society”, Vol. 32, No. 1/2.
  • Lamming R., Johnsen T., Zheng J., Harland C. (2000), An initial classification of supply networks, „International Journal of Operations & Production Management”, Vol. 20.
  • Langfield-Smith K., Smith D. (2003), Accounting systems and trust in outsourcing relationships, „Management Accounting Research”, Vol. 14.
  • Meer-Kooistra J. van der, Vosselman E. (2006), Research on management control of interfirm transactional relationship: whence and whither, „Management Accounting Research”, Vol. 17.
  • Meira J., Kartalis N.D., Tsamenyi M., Cullen J. (2010), Management controls and inter-firm relationships: a review, „Journal of Accounting & Organizational Change”, Vol. 6, No. 1.
  • Mouritsen J., Hansen A., Hansen C. (2001), Interorganizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting, „Management Accounting Research”, Vol. 12.
  • Mouritsen J., Thrane S. (2006), Accounting, network complementarities and the development of inter-organisational relations, „Accounting, Organizations and Society”, Vol. 31.
  • Seal W., Cullen J., Dunlop A., Berry A., Mirghani A. (1999), Enacting a European supply chain: the role of management accounting, „Management Accounting Research”, Vol. 10.
  • Seuring S. (2006), Supply chain controlling: summarizing recent developments in German literature, „Supply Chain Management: An International Journal”, Vol. 11, No. 1.
  • Sobańska I. (2011), Zmiany w rachunkowości zarządczej w kontekście teorii kosztów transakcyjnych, „Acta Universitatis Lodziensis. Folia Oeconomica”, t. 249.
  • Veen-Dirks P. van, Verdaasdonk P. (2009), Management control and governance structure in a supply chain context, „Supply Chain Management: An International Journal”, Vol. 14, No. 6.
  • Williamson O. (2002), The theory of the firm as governance structure: from choice to contract, „Journal of Economic Perspectives”, Vol. 16, No. 3.

Document Type

Publication order reference

Identifiers

ISSN
2083-8611

YADDA identifier

bwmeta1.element.desklight-73ef3e88-8bb2-48df-bcc7-2c074f456027
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