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2013 | 72 | nr 128 | 95--115
Tytuł artykułu

Management Accounting in Networks - Mapping the Research Streams

Autorzy
Warianty tytułu
Rachunkowość zarządcza w sieciach - tworzenie map powiązań w nurtach badawczych
Języki publikacji
EN
Abstrakty
Rachunkowość zarządcza w relacjach sieciowych stanowi nowe wyzwanie dla badaczy rachunkowości (Hopwood, 1996; Sobańska, 2008). W artykule została przeprowadzona analiza opracowanego przez autora graficznego odwzorowania relacji pomiędzy zjawiskami (zmiennymi) będącymi przedmiotem rozważań w dotychczasowych badaniach nad rachunkowością zarządczą w sieciach. W pracy wykorzystano technikę prezentacji graficznej wyników badań zaproponowaną przez J. Luft i D. Shields (2003). W publikacji zostały wyodrębnione trzy typy relacji w sieciach (obszary badań) w rachunkowości zarządczej w sieciach: joint ventures i alianse strategiczne, sieci społeczne, relacje z klientami, relacje z dostawcami i łańcuchy dostawców. Głównym celem artykułu jest analiza powiązań między dotychczas przeprowadzonymi badaniami w rachunkowości zarządczej w sieciach, próba zwizualizowania związków pomiędzy zmiennymi zastosowanymi w badaniach w obszarze rachunkowości zarządczej w sieciach. W badaniu przeanalizowano 47 prac naukowych opublikowanych w latach 1994-2012 głównie w dwóch wiodących czasopismach z zakresu rachunkowości zarządczej: "Accounting, Organizations and Society" and "Management Accounting Research". (abstrakt oryginalny)
EN
Management accounting used in network relations is a new challenge for accounting researchers (Hopwood, 1996; Sobańska, 2008). This paper provides a summary graphic representation (maps) of theory-consistent evidence regarding the causes and effects of management accounting in networks using mapping technique proposed by Luft and Shields (2003). There were three main subareas of management accounting in networks identified by the author corresponding to three main types of relationships in networks: joint venture / strategic alliances networks, customer accounting, and supply chain / buyer-seller networks. The main aim of the paper is to analyze the linkages between research conducted so far in management accounting in networks and to develop a more complete and valid map of the causes and effects of management accounting variables in the area of management accounting in networks. The study analyzes forty seven research papers published between 1994 and 2012 on management accounting in networks, published mainly in two leading accounting journals: "Accounting, Organizations and Society" and "Management Accounting Research". (original abstract)
Rocznik
Tom
72
Numer
Strony
95--115
Opis fizyczny
Twórcy
autor
  • University of Lodz, Poland
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Typ dokumentu
Bibliografia
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Identyfikator YADDA
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