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Inter-Organisational Alliances and the Importance of Accounting for Value in Kind Transactions: Exploring the Role of Formal Management Accounting Controls

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  • Brian A. Burfitt
  • Jane Baxter
  • Wai Fong Chua

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  • Brian A. Burfitt & Jane Baxter & Wai Fong Chua, 2009. "Inter-Organisational Alliances and the Importance of Accounting for Value in Kind Transactions: Exploring the Role of Formal Management Accounting Controls," Australian Accounting Review, CPA Australia, vol. 19(2), pages 67-79, June.
    • Handle: RePEc:bla:ausact:v:19:y:2009:i:2:p:67-79
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2009.00046.x
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    References listed on IDEAS

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    1. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January.
    2. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 161-191, March.
    3. Moores, Ken & Yuen, Susana, 2001. "Management accounting systems and organizational configuration: a life-cycle perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 351-389.
    4. T. K. Das & Bing‐Sheng Teng, 2002. "The Dynamics of Alliance Conditions in the Alliance Development Process," Journal of Management Studies, Wiley Blackwell, vol. 39(5), pages 725-746, July.
    5. Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
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    Cited by:

    1. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.

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