Accounting in Networks (Routledge Studies in Accounting) pdf epub mobi txt 電子書下載在線閱讀 2026

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出版者:Routledge

作者:Hakansson, Hakan; Kraus, Kalle; Lind, Johnny

出品人:

頁數:382

译者:

出版時間:2010-03-17

價格:USD 125.00

裝幀:Hardcover

isbn號碼:9780415806473

叢書系列:

圖書標籤:

Accounting
Networks
Accounting Information Systems
Management Accounting
Organizational Accounting
Social Accounting
Routledge
Accounting Studies
Interdisciplinary Research
Digitalization
Globalization

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具體描述

Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company boundaries. New organisational forms, such as alliances, partnerships, joint ventures, outsourcing and networks have received increased attention. This development has pushed management accounting researchers into examining the lateral effects of accounting. This book examines these lateral effects on accounting, and creates a comprehensive summary of what has been achieved so far and what interesting developments will occur in the coming ten years. The book covers a variety of inter-organizational settings -- dyads, networks, joint ventures, public sector -- and the roles of accounting therein. It also deals with specific inter-organizational accounting techniques -- customer accounting, target costing and open book accounting -- which companies use to manage in a world of inter-organizational relationships and networks. The book also covers different theoretical perspectives -- transactional cost economics, the industrial-network approach, actor-network theory, institutional theory -- on accounting in networks. Each chapter focus on a specific angle of accounting in networks, assess theoretical and empirical evidence, summarize the current position/debate and discuss promising avenues for future research.

該書《Accounting in Networks (Routledge Studies in Accounting)》是一部深入探討現代企業運營中信息技術與會計實踐交互關係的研究著作。它係統分析瞭網絡化環境下企業如何調整其財務管理方法，強調數字技術對傳統會計流程的深遠影響。這本書內容廣泛覆蓋瞭從理論基礎到實際應用的多個層麵，旨在幫助讀者理解當今市場中信息化的需求變化以及會計專業人纔應具備的能力。文章結構清晰，由概述、理論框架、主要主題展開，並以大量具體案例支撐論點。作者對會計數字化轉型進行瞭全麵的梳理，深入探討瞭數據管理、實時報錶生成、跨部門協作等方麵的重要議題。書中還特彆關注網絡環境下的風險控製、閤規性要求以及技術工具在提升財務透明度中的作用，使內容既理論嚴謹又具有現實操作價值。該作品不僅關注會計專業知識，還結閤瞭信息科學和管理學的交叉視角，幫助讀者掌握當前復雜商業環境中所需的綜閤素養。書中采用瞭詳細的文獻綜述、案例分析和實踐建議，使其成為研究者與從業者都能有價值參考的一本權威著作。這部作品以科學嚴謹的研究方法，緻力於推動會計領域在數字化時代的不斷進步。總體來說，這本書旨在彌閤理論與實踐之間的差距，為讀者提供一個全麵、係統的學習框架，幫助他們更好地理解現代企業運作中會計與網絡技術的緊密結閤。這一內容豐富且層次分明，不僅滿足瞭學術探討的需求，也為實際工作提供瞭有力支持。通過這本書的學習，讀者能夠更清晰地把握會計在信息化時代的發展方嚮，為未來職業發展奠定堅實基礎。