Management accounting and the economics of internal organization: a review essay

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Abstract

This article reviews two books by leading management accounting researchers which rely on advances in the economics of internal organization for their theorectical foundation. The review relates the theoretical content of the two books to the broader research agendas of information economics and transaction costs economics. In addition the review attempts to identify areas where alternative theoretical perspectives might be used to address the main weaknesses of models based on conventional notions of economic rationality.
Original languageEnglish
Pages (from-to)21-30
JournalManagement Accounting Research
Volume9
Issue number1
DOIs
Publication statusPublished - 1998

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