组织间管理控制模式与机制研究评介
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外国经济与管理 2009 年 第 31 卷第 10 期, 页码：47 - 53
摘要
参考文献
摘要
随着企业间关系复杂化程度的提高和业务外包的快速发展,会计技术和会计手段开始应用于组织间关系治理,本文在梳理上世纪90年代以来发表在国外顶尖会计学期刊上的组织间管理控制文献的基础上,探讨了组织间管理控制模式及其决定因素,不同类型的组织间管理控制机制以及管理控制机制间关系、决定因素和结果等问题。
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[10]Langfield-Smith,K,and D Smith.Management control systems and trust in outsourcing relationships[J].Management AccountingResearch,2003,14(3):281-307.组织间管理控制模式与机制研究评介
[2]Otley,D.Management control in contemporary organizations:Toward a wider framework[J].Management Accounting Research,1994,5(3/4):289-299.
[3]Hopwood,A G.Looking across rather than up and down:On the need to explore the lateral processing of information[J].Accounting,Organizations and Society,1996,21(6):589-590.
[4]Van der Meer-Kooistra,J,and E G J Vosselman.Management control of interfirm transactional relationships:The case of industrialrenovation and maintenance[J].Accounting,Organizations and Society,2000,25(1):51-77.
[5]Hakansson,H,and J Lind.Accounting and network coordination[J].Accounting,Organizations and Society,2004,29(1):51-72.
[6]Tomkins,C.Interdependencies,trust and information in relationships,alliances and networks[J].Accounting,Organizations andSociety,2001,26(2):161-191
[7]Dekker,H C.Control of inter-organizational relationships:Evidence on appropriation concerns and coordination requirements[J].Ac-counting,Organizations and Society,2004,29(1):27-49.
[8]Mahama,H.Management control systems,cooperation and performance in strategic supply relationships:A survey in the mines[J].Management Accounting Research,2006,17(3):315-339.
[9]Williamson,O E.Comparative economic organization:The analysis of discrete structural alternatives[J].Administrative Science Quar-terly,1991,36(2):269-296
[10]Langfield-Smith,K,and D Smith.Management control systems and trust in outsourcing relationships[J].Management AccountingResearch,2003,14(3):281-307.组织间管理控制模式与机制研究评介
引用本文
何晴, 张黎群. 组织间管理控制模式与机制研究评介[J]. 外国经济与管理, 2009, 31(10): 47–53.
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