Accounting in Networks (Routledge Studies in Accounting) pdf epub mobi txt 电子书下载 2026

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出版者:Routledge

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

出品人:

页数:382

译者:

出版时间:2010-03-17

价格:USD 125.00

装帧:Hardcover

isbn号码:9780415806473

丛书系列:

图书标签:

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

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具体描述

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.

该书《Accounting in Networks (Routledge Studies in Accounting)》是一部深入探讨现代企业运营中信息技术与会计实践交互关系的研究著作。它系统分析了网络化环境下企业如何调整其财务管理方法，强调数字技术对传统会计流程的深远影响。这本书内容广泛覆盖了从理论基础到实际应用的多个层面，旨在帮助读者理解当今市场中信息化的需求变化以及会计专业人才应具备的能力。文章结构清晰，由概述、理论框架、主要主题展开，并以大量具体案例支撑论点。作者对会计数字化转型进行了全面的梳理，深入探讨了数据管理、实时报表生成、跨部门协作等方面的重要议题。书中还特别关注网络环境下的风险控制、合规性要求以及技术工具在提升财务透明度中的作用，使内容既理论严谨又具有现实操作价值。该作品不仅关注会计专业知识，还结合了信息科学和管理学的交叉视角，帮助读者掌握当前复杂商业环境中所需的综合素养。书中采用了详细的文献综述、案例分析和实践建议，使其成为研究者与从业者都能有价值参考的一本权威著作。这部作品以科学严谨的研究方法，致力于推动会计领域在数字化时代的不断进步。总体来说，这本书旨在弥合理论与实践之间的差距，为读者提供一个全面、系统的学习框架，帮助他们更好地理解现代企业运作中会计与网络技术的紧密结合。这一内容丰富且层次分明，不仅满足了学术探讨的需求，也为实际工作提供了有力支持。通过这本书的学习，读者能够更清晰地把握会计在信息化时代的发展方向，为未来职业发展奠定坚实基础。