Internal/inter-firm control dynamics and power—A case study of the Ericsson-Vodafone relationship
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Supply chain and network accounting are lateral in principle, but often in practice concerned with the formation of relative hierarchies between powerful and less powerful firms.
“Therefore, supply chain and network accounting are lateral in principle, but often, as research shows, in practice such accounting is concerned with the formation of relative hierarchies between a powerful and a less powerful (set of) firms”
From Evaluative infrastructures: Accounting for platform organization (2017) · cites this paper as Kraus & Strömsten, 2016
Cites
Accounting and network coordination
Håkansson, H., & Lind, J. (2004) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(02)00058-2 · Cited by 301 · see citing works
Disembedding the supply chain: institutionalized reflexivity and inter-firm accounting
Seal, W., Berry, A., & Cullen, J. (2004) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(02)00055-7 · Cited by 182 · see citing works
On the boundaries between intrafirm and interfirm management accounting research
Dekker, H. C. (2016) · Management Accounting Research · doi:10.1016/j.mar.2016.01.001 · Cited by 95 · see citing works
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Evaluative infrastructures: Accounting for platform organization
Kornberger, M., Pflueger, D., & Mouritsen, J. (2017) · Accounting Organizations and Society · doi:10.1016/j.aos.2017.05.002 · Cited by 349 · see citing works
- Authors
- Kraus, K., & Strömsten, T.
- Affiliations
- Stockholm School of Economics (SE)
- Corresponding author
- Strömsten, Torkel
- Venue
- Management Accounting Research
- Publisher
- Elsevier BV
- Published
- 2016-12
- Volume
- 33
- Pages
- 61-72
- ISSN
- 1044-5005 (ISSN-L)
- OpenAlex
- W2362070853
- Cited by
- 18
- References
- 3
- Citations by year
- 2026: 1 · 2025: 1 · 2024: 3 · 2022: 5 · 2021: 2 · 2020: 5 · 2017: 1
- FWCI
- 0.60
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Management Accounting Research (publishedVersion)
- Funders
- University of Sydney
- Topics
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management and Organizational Studies
- Social Sciences › Business, Management and Accounting › Management Information Systems › Outsourcing and Supply Chain Management
- Keywords
- power, internal control, Ericsson, Vodafone, R&D management, language and power
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
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