haku: @author Seal, W. / yhteensä: 8
viite: 3 / 8
| Tekijä: | Seal, W. Berry, A. Cullen, J. |
| Otsikko: | Disembedding the supply chain: institutionalized reflexivity and inter-firm accounting |
| Lehti: | Accounting, Organizations and Society
2004 : JAN, VOL. 29:1, p. 73-92 |
| Asiasana: | Cost accounting Manufacturing Supply chain management |
| Kieli: | eng |
| Tiivistelmä: | Pro-active supply chain practices in manufacturing have been affected by general features of institutionalized reflexivity whereby products activities are disembedded by companies whose actions have been enabled by abstract systems such as accounting and quality management. A new consciousness of the centrality of the supply chain creates increased tensions between the trust constructed through abstract systems and the risk associated with the increased reflexivity of supply chain actors. Eschewing traditional distinctions in accounting between the inside and outside of the organization, a structuration approach shows how inter-company transactions and accounting may be analysed through the duality of structure. The theory is explored through a case of a supply chain initiative in UK electronics manufacturing. |
SCIMA