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.File in questo prodotto:
File | Dimensione | Formato | |
---|---|---|---|
Forme organizzative e analisi dei costi.pdf
solo gestori archivio
Tipologia:
Versione Editoriale (PDF)
Licenza:
NON PUBBLICO - Accesso privato/ristretto
Dimensione
1.31 MB
Formato
Adobe PDF
|
1.31 MB | Adobe PDF | Visualizza/Apri |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.