Management control in a business network: new challenges for accounting

  • Bardy R
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Abstract

This paper focuses on the implications for management accounting of connectivity amongst modern enterprises. It seeks to illustrate how practical guidance for management accountants who work in business networks can be gleaned from analogies out of traditional management accounting. The paper explores four avenues that demonstrate linkages between accounting formats in centrally coordinated systems and network accounting, namely: cost budgets and cost design; collaborative planning, forecasting and replenishment; multi-stage performance-monitoring; and accounting for transaction costs. The exposition applied in this paper could enable a new type of access to the issues of inter-organisational management.

Author-supplied keywords

  • 2600:Management science/operations research
  • 4120:Accounting policies & procedures
  • 9130:Experimental/theoretical
  • Business And Economics--Management
  • Cost accounting
  • Costs
  • Management accounting
  • Studies

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Authors

  • Roland Bardy

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