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| Author: | Haka, S.F. Heitger, D.L. |
| Title: | International managerial accounting research: A contracting framework and opportunities |
| Journal: | International Journal of Accounting
2004 : VOL. 39:1, p. 20-69 |
| Index terms: | Management accounting Contracts International |
| Language: | eng |
| Abstract: | This paper aims to provide an international managerial accounting (here as: m-a.) contracting-based framework organizing a broad sample of published research and identifying research opportunities. Organizations operating in cross-border markets constantly face contracting challenges that arise because of different factor and product market characteristics. Accounting has a role in defining, implementing, monitoring, and negotiating the implicit and explicit contracts firms use in these markets. Thus, a useful framework (here: f.) for considering international m-a. research would incorporate different international market characteristics that impact the contracting role of firms. Using such a theoretical f., this paper examines the role of m-a. by focusing on operating and strategic decisions that require knowledge transfer, decision-rights assignment, and decision-rights control within international organizations. |
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