search query: @author Gietzmann, M. / total: 7
reference: 5 / 7
| Author: | Gietzmann, M. |
| Title: | Incomplete contracts and the make or buy decision: governance design and attainable flexibility |
| Journal: | Accounting, Organizations and Society
1996 : AUG, VOL. 21:6, p. 611-626 |
| Index terms: | ACCOUNTING CONTRACTS FLEXIBILITY |
| Language: | eng |
| Abstract: | A common recommendation by management advisors is for organizations to adopt procedures which facilitate the forming of close cooperative working relationships with subcontractors. A central theme of this research is to explore why such issues are being emphasized at this time and then to indicate how accounting systems can give rise to powerful countervailing incentives which stifle attempts to work cooperatively. In order to address this problem it is proposed that modification be made to the orthodox computational philosophy, embedded in the traditional accounting make or buy decision calculus. |
SCIMA