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.
|Titolo:||Forme organizzative e analisi dei costi|
|Data di pubblicazione:||2006|
|Appare nelle tipologie:||1.1 Articolo in rivista|