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| Author: | Håkansson, H. Lind, J. |
| Title: | Accounting and network coordination |
| Journal: | Accounting, Organizations and Society
2004 : JAN, VOL. 29:1, p. 51-72 |
| Index terms: | Accounting Alliances Coordination Networks Telecommunications industry |
| Language: | eng |
| Abstract: | New forms of coordination, including alliances and close cooperation between companies have created new challenges to how accounting should be designed and practised. This paper explores the theoretical basis for the connection between coordination forms and the need for information. Two key problems seem to be that the coordination forms are not just alternatives, but may be used in combination, and that relationships between companies can be viewed in different ways. These issues are studied through a case study of an extensive relationship between Ericsson and Telia Mobile. |
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