Towards Accounting in Network Settings

Abstract

The literature on accounting in an inter-organisational setting has been steadily increasing over the past fi fteen years (Frances and Garnsey 1996; Gietzmann 1996; Hopwood 1996) and studies have covered several types of inter-organisational relationships, such as outsourcing relationships, customer relationships, supplier relationships, partnerships, and strategic alliances (Carr and Ng 1995; Seal et al. 1999; Van der Meer-Kooistra and Vosselman 2000; Dekker 2004). However, independently of the label given to the inter-organisational relationship considered, they generally focus on collaborations between two legally independent organisations.

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