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Author:Walker, M.
Title:Management accounting and the economics of internal organization: a review essay
Journal:Management Accounting Research
1998 : MAR, VOL. 9:1, p. 21-30
Index terms:INFORMATION ECONOMICS
ORGANIZATION
RATIONALITY
TRANSACTION COSTS
Language:eng
Abstract:In the article, two books by leading management accounting researchers are reviewed. They rely on advances in the economics of internal organization for their theoretical foundation. The review relates the theoretical content of the two books to the broader research agendas of information economics and transaction costs economics. In addition the review attempts to identify areas where alternative theoretical perspectives could be used to address the main weaknesses of models based on conventional notions of economic rationality.
SCIMA record nr: 174092
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