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
收藏
页码:280 / 301
页数:22
相关论文
共 50 条
  • [41] Transaction cost framework in operations and supply chain management research: theory and measurement
    Grover, V
    Malhotra, MK
    JOURNAL OF OPERATIONS MANAGEMENT, 2003, 21 (04) : 457 - 473
  • [42] The information technology outsourcing risk: a transaction cost and agency theory-based perspective
    Bahli, B
    Rivard, S
    JOURNAL OF INFORMATION TECHNOLOGY, 2003, 18 (03) : 211 - 221
  • [43] Market Value without a Market: Perspectives from Transaction Cost Theory
    Mooya, Manya M.
    URBAN STUDIES, 2009, 46 (03) : 687 - 701
  • [44] Cost consciousness: conceptual development from a management accounting perspective
    Velasquez, Santiago
    Suomala, Petri
    Jarvenpaa, Marko
    QUALITATIVE RESEARCH IN ACCOUNTING AND MANAGEMENT, 2015, 12 (01): : 55 - 86
  • [45] MISINTERPRETATION OF THE STRATEGIC SIGNIFICANCE OF COST DRIVER ANALYSIS: EVIDENCE FROM MANAGEMENT ACCOUNTING THEORY AND PRACTICE
    Palowski, H. T.
    EKONOMIKA REGIONA-ECONOMY OF REGION, 2011, 2 : 131 - 136
  • [46] Quantification of the Accounting Information Quality from the Perspective of Entropy Theory
    Wang, Yonghai
    Yu, Hai
    PROCEEDINGS OF 2008 INTERNATIONAL CONFERENCE ON RISK AND RELIABILITY MANAGEMENT, VOLS I AND II, 2008, : 803 - 807
  • [47] Case study of accounting automation from the perspective of institutional theory
    Ferreira, Tiago Janes
    Slavov, Tiago Nascimento Borges
    Parisi, Claudio
    Russo, Paschoal Tadeu
    REVISTA DE GESTAO E SECRETARIADO-GESEC, 2023, 14 (03): : 3469 - 3491
  • [48] Corporate accounting disclosure from the perspective of theory of communicative action
    Holtz, Luciana
    dos Santos, Odilanei Morais
    Ohayon, Pierre
    REUNIR-REVISTA DE ADMINISTRACAO CONTABILIDADE E SUSTENTABILIDADE, 2020, 10 (03): : 1 - 13
  • [49] Theory Meets Practice: Updating the Contingency Theory of Conflict Management with Insights from an Adroit Practitioner
    Wilbur, Douglas
    Cameron, Glen T.
    ROMANIAN JOURNAL OF COMMUNICATION AND PUBLIC RELATIONS, 2020, 22 (02): : 107 - 121
  • [50] Customer behavior of online group buying: an investigation using the transaction cost economics theory perspective
    Hossain, Mohammad Alamgir
    Akter, Shahriar
    Rahman, Shams
    ELECTRONIC MARKETS, 2022, 32 (03) : 1447 - 1461