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| Tekijä: | Richardson, A.J. Kilfoyle, E. |
| Otsikko: | Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions |
| Lehti: | Accounting, Organizations and Society
2009 : NOV, VOL. 34:8, p. 939-956 |
| Asiasana: | accounting markets international postal services networks transaction costs management accounting history |
| Kieli: | eng |
| Tiivistelmä: | The changing role of accounting in the development of the international postal system btw. 1840 and the emergence of the Universal Postal Union (UPU) in 1875 is explored. The distinction btw. mundane and opportunistic transaction (herein as: trn./trns.) costs is used in order to explain why accounting disappeared as a coordinating mechanism as postal trns. migrated from spot market exchanges, via bilateral contracts between nations, into a network of domestic post offices coordinated by the UPU. In the analysis, the application of trn. cost economics to the understanding of the role of management accounting in different governance mechanisms is refined. |
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