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随着企业间关系复杂化程度的提高和业务外包的快速发展,会计技术和会计手段开始应用于组织间关系治理,本文在梳理上世纪90年代以来发表在国外顶尖会计学期刊上的组织间管理控制文献的基础上,探讨了组织间管理控制模式及其决定因素,不同类型的组织间管理控制机制以及管理控制机制间关系、决定因素和结果等问题。
With the increasing complexity of the relationship between enterprises and the rapid development of business outsourcing, accounting techniques and accounting methods are beginning to be applied to the governance of interorganizational relationships. This paper reviews the interorganizational management published in top foreign journals since the 1990s Based on the control literature, discussed the inter-organizational management control mode and its determinants, different types of inter-organizational management control mechanisms and management control mechanisms, the relationship between the determinants and results and other issues.