Advanced management accounting practices: a theoretical essay from the perspective of Transaction Cost Theory and Contingency Theory

被引：0

作者：

de Almeida, Karla Katiuscia Nobrega ^{[1
,2
]}

机构：

[1] Univ Fed Rural Pernambuco, Programa Posgrad Controladoria, Recife, Brazil

[2] Univ Fed Paraiba UFPB, Campus 1, BR-58051900 Joao Pessoa, PB, Brazil

来源：

CUSTOS E AGRONEGOCIO ON LINE | 2022年 / 18卷 / 03期

关键词：

GOVERNANCE; ECONOMICS; CONTRACT; DESIGN; RISK;

D O I：

暂无

中图分类号：

F3 [农业经济];

学科分类号：

0202 ; 020205 ; 1203 ;

摘要：

引用

页码：280 / 301

页数：22

共 16 条

[1] Relations between Organizations under the Transaction Cost Theory Perspective: A Study on Intra-firm Management Accounting Practices
de Almeida, Karla Katiuscia Nobrega de
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REUNIR-REVISTA DE ADMINISTRACAO CONTABILIDADE E SUSTENTABILIDADE, 2022, 12 (02): : 121 - 137
[2] Private ownership and management control decisions in infrastructure from the perspective of Transaction Cost Theory: Evidence from emerging economies
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[3] Blockchain and supply chain relations: A transaction cost theory perspective
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[4] The close relation between organization theory and Oliver Williamson's transaction cost economics: a theory of the firm perspective
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[5] Innovation Through Performance-Based Contracts: A Transaction Cost Economics and Agency Theory Perspective
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[6] Australia's Cooperative Research Centre Program: A transaction cost theory perspective
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Charles, Michael B.
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RESEARCH POLICY, 2016, 45 (01) : 195 - 204
[7] IMPROVEMENT IN ACCOUNTING SYSTEM AND PERFORMANCE MANAGEMENT OF IRAN'S UNIVERSITIES IN THE LIGHT OF CONTINGENCY THEORY
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Alimoradi, Abbas
PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2011), 6TH EDITION, 2011, : 91 - 113
[8] A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)
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MEDITARI ACCOUNTANCY RESEARCH, 2020, 28 (06) : 1089 - 1117
[9] Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research
Granlund, Markus
Lukka, Kari
CRITICAL PERSPECTIVES ON ACCOUNTING, 2017, 45 : 63 - 80
[10] Role of Reputation in Sustainable Performance of Online Crowdsourcing Vendors: An Explanation From Transaction Cost Theory
Han, Xiao
Xue, Mengxiao
Song, Wenhui
FRONTIERS IN PSYCHOLOGY, 2021, 12

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