The growing complexity of competitive environment has induced firms to re-organize the value creation process in three alternative forms of transaction governance, i.e. organization forms: vertically integrated firm, constellations and virtual organizations. Aim of this paper is addressing the question: how does organization form influence the choice of cost accounting system? Answering this question provides theoretical explanation of the evolution of cost accounting practice and literature.

Forme organizzative e analisi dei costi

MIRAGLIA, Rosa Alba;RIZZOTTI, Davide;LEOTTA, ANTONIO
2006-01-01

Abstract

The growing complexity of competitive environment has induced firms to re-organize the value creation process in three alternative forms of transaction governance, i.e. organization forms: vertically integrated firm, constellations and virtual organizations. Aim of this paper is addressing the question: how does organization form influence the choice of cost accounting system? Answering this question provides theoretical explanation of the evolution of cost accounting practice and literature.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.11769/8906
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