search query: @indexterm economics literature / total: 68
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| Author: | Covaleski, M. A. Dirsmith, M. W. Samuel, S. |
| Title: | Changes in the institutional environmental and the institutions of governance: extending the contributions of transaction cost economics within the management control literature |
| Journal: | Accounting, Organizations and Society
2003 : JUL, VOL. 28:5, p. 417-441 |
| Index terms: | Transaction costs Management control Economics literature |
| Language: | eng |
| Abstract: | The purpose of the paper is to explore the articulation of TCE and MC through the use of the work of early institutional economist John R. Commons. The authors elaborate upon the significance of the concepts of "asset specificity" and "opportunism" through an illustrative analysis of contemporary efforts to de-regulate the utilities industry in the State of California, and the related role of Enron Corporation in those de-regulatory efforts. State of California, and the related role of Enron Corporation in those de-regulatory efforts. |
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