search query: @author Hansen, A. / total: 3
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| Author: | Mouritsen, J. Hansen, A. Hansen, C. Ö. |
| Title: | Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting |
| Journal: | Management Accounting Research
2001 : JUN, VOL. 12:2, p. 221-244 |
| Index terms: | COST ACCOUNTING INTERORGANIZATIONAL RELATIONS MANAGEMENT CONTROL |
| Language: | eng |
| Abstract: | This paper argues that inter-organizational management controls such as open book accounting and target cost management/functional analysis create now possibilities for management intervention. When such controls were introduced in the two firms analysed in this paper they not only had a role in enabling control of and insight into inter-organizational processes at a distance. They also took part in re-presenting corporate phenomena such as technology, organization and strategy and thereby re-translating the "identity" or "core-competence" of the firms. |
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