Inter-Organisational Relationships as a Complex Adaptive System

Jim Rooney

Chapter 2 in Best Practices in Management Accounting, 2012, pp 20-32 from Palgrave Macmillan

Abstract: Abstract Accounting literature on control of inter-organisational relationships is largely focused on developing control archetypes and exploring contingency relationships between characteristics of the transaction environment and management controls. To date, however, findings are inconclusive if not contradictory (Caglio and Ditillo, 2008), suggesting that richness of the underlying control phenomena is yet to be adequately uncovered. Further, the relationship between transaction environment and controls is often seen as static and linear (Caglio and Ditillo, 2008) with resulting calls to examine ‘dynamic relationships between variables over time’ (Dekker, 2008, p. 938).

Keywords: Supply Chain; Management Control; Supply Network; Complex Adaptive System; Management Control System (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-36155-3_2

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DOI: 10.1057/9780230361553_2

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