haku: @author Mouritsen, J. / yhteensä: 15
viite: 7 / 15
| Tekijä: | Mouritsen, J. Hansen, A. Hansen, C. Ö. |
| Otsikko: | Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting |
| Lehti: | Management Accounting Research
2001 : JUN, VOL. 12:2, p. 221-244 |
| Asiasana: | COST ACCOUNTING INTERORGANIZATIONAL RELATIONS MANAGEMENT CONTROL |
| Kieli: | eng |
| Tiivistelmä: | 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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