The DOI matches its Crossref record; 42 of the 45 references it cites were found in a registry or an index.
Accounting and network coordination
Overview
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
Citations
Cites
(1984) · Cited by 81,983
The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation
Nonaka, I., & Takeuchi, H. (1995) · doi:10.1093/oso/9780195092691.001.0001 · Cited by 18,010
The Economic Institutions of Capitalism
Dugger, W. M. (1987) · Journal of Economic Issues · doi:10.1080/00213624.1987.11504638 · Cited by 14,873
The Knowledge-Creating Company
Nonaka, I. (1998) · Elsevier eBooks · doi:10.1016/b978-0-7506-7009-8.50016-1 · Cited by 14,668
Markets and Hierarchies: Analysis and Antitrust Implications.
O'Brien, D. P., & Williamson, O. E. (1976) · The Economic Journal · doi:10.2307/2230812 · Cited by 13,469
The Economic Institutions of Capitalism
(1986) · The Antitrust Bulletin · doi:10.1177/0003603x8603100308 · Cited by 10,978
Production, Information Costs and Economic Organization
Alchian, A. A., & Demsetz, H. (1996) · Oxford University Press eBooks · doi:10.1093/oso/9780198774358.003.0005 · Cited by 9,528
Case study research: Design and methods
McCorcle, M. D., & Bell, E. L. (1986) · Evaluation and Program Planning · doi:10.1016/0149-7189(86)90052-2 · Cited by 5,884
Markets, Bureaucracies, and Clans
Ouchi, W. G. (1980) · Administrative Science Quarterly · doi:10.2307/2392231 · Cited by 4,735
A Conceptual Framework for the Design of Organizational Control Mechanisms
Ouchi, W. G. (1979) · Management Science · doi:10.1287/mnsc.25.9.833 · Cited by 3,707
Research works printed but not linked: 3
- Ittner, 1998, Innovations in performance measurement, Journal of Management Accounting Research, 10, 205
- Johnson, 1981, Toward a new understanding of nineteenth-century cost accounting, The Accounting Review, 56, 510
- Rindfleish, 1997, Transaction cost analysis, Journal of Marketing, 61, 30, 10.2307/1252085 · DOI
Cited by
Sorted by citations
Emerging themes in management control: A review of recent literature
Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. P. (2008) · The British Accounting Review · doi:10.1016/j.bar.2008.09.001 · Cited by 547
Accounting, hybrids and the management of risk
Miller, P., Kurunmäki, L., & O’Leary, T. (2007) · Accounting Organizations and Society · doi:10.1016/j.aos.2007.02.005 · Cited by 394
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
Theorizing Contingencies in Management Control Systems Research
Chenhall, R. H. (2006) · Handbooks of management accounting research · doi:10.1016/s1751-3243(06)01006-6 · Cited by 344
A SUPPLY CHAIN‐ORIENTED APPROACH OF WORKING CAPITAL MANAGEMENT
Hofmann, E., & Kotzab, H. W. (2010) · Journal of Business Logistics · doi:10.1002/j.2158-1592.2010.tb00154.x · Cited by 318
Chenhall, R. H., & Moers, F. (2015) · Accounting Organizations and Society · doi:10.1016/j.aos.2015.10.002 · Cited by 312
Caglio, A., & Ditillo, A. (2008) · Accounting Organizations and Society · doi:10.1016/j.aos.2008.08.001 · Cited by 307
Open-book accounting in networks
Kajüter, P., & Kulmala, H. I. (2005) · Management Accounting Research · doi:10.1016/j.mar.2005.01.003 · Cited by 299
Mahama, H. (2006) · Management Accounting Research · doi:10.1016/j.mar.2006.03.002 · Cited by 269
Accounting, network complementarities and the development of inter-organisational relations
Mouritsen, J., & Thrane, S. (2006) · Accounting, Organizations and Society · doi:10.1016/j.aos.2005.04.002 · Cited by 263
Accounting for control and trust building in interfirm transactional relationships
Vosselman, E., & Meer-Kooistra, J. V. D. (2008) · Accounting Organizations and Society · doi:10.1016/j.aos.2008.04.002 · Cited by 209
Regulatory hybrids: Partnerships, budgeting and modernising government
Kurunmäki, L., & Miller, P. (2011) · Management Accounting Research · doi:10.1016/j.mar.2010.08.004 · Cited by 182
Short and Long Translations: Management Accounting Calculations and Innovation Management
Mouritsen, J., Hansen, A., & Hansen, C. O. (2009) · Accounting Organizations and Society · doi:10.1016/j.aos.2009.01.006 · Cited by 172
Inter-organisational cost management: Towards an evolutionary perspective
Coad, A. F., & Cullen, J. (2006) · Management Accounting Research · doi:10.1016/j.mar.2006.02.003 · Cited by 182
Infer, Predict, and Assure: Accounting Opportunities in Data Analytics
Schneider, G. P., Dai, J., Janvrin, D. J., Ajayi, O., & Raschke, R. L. (2015) · Accounting Horizons · doi:10.2308/acch-51140 · Cited by 172
The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence*
Chua, W. F., & Mahama, H. (2007) · Contemporary Accounting Research · doi:10.1506/7156-201w-1290-83h4 · Cited by 156
Chenhall, R. H., Kallunki, J.-P., & Silvola, H. (2011) · Journal of Management Accounting Research · doi:10.2308/jmar-10069 · Cited by 162
Fayard, D., Lee, L. S., Leitch, R. A., & Kettinger, W. J. (2012) · Accounting Organizations and Society · doi:10.1016/j.aos.2012.02.001 · Cited by 151
The governance of lateral relations between and within organisations
Meer-Kooistra, J. V. D., & Scapens, R. W. (2008) · Management Accounting Research · doi:10.1016/j.mar.2008.08.001 · Cited by 136
Measuring customer attractiveness
Rocca, A. L., Caruana, A., & Snehota, I. (2012) · Industrial Marketing Management · doi:10.1016/j.indmarman.2012.10.008 · Cited by 99
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
Thrane, S., & Hald, K. S. (2006) · Management Accounting Research · doi:10.1016/j.mar.2006.06.001 · Cited by 87
Open-book accounting: Reason for failure of inter-firm cooperation?
Windolph, M., & Möller, K. (2011) · Management Accounting Research · doi:10.1016/j.mar.2011.07.001 · Cited by 94
Supply chain management: a comparison of Scandinavian and American perspectives
Halldórsson, Á., Larson, P. D., & Poist, R. F. (2008) · International Journal of Physical Distribution & Logistics Management · doi:10.1108/09600030810861206 · Cited by 87
Boundary spanner relational behavior and inter-organizational control in supply chain relationships
Dekker, H. C., Donada, C., Mothe, C., & Nogatchewsky, G. (2018) · Industrial Marketing Management · doi:10.1016/j.indmarman.2018.11.010 · Cited by 89
Accounting in an Interorganizational Setting
Håkansson, H., & Lind, J. (2006) · Handbooks of management accounting research · doi:10.1016/s1751-3243(06)02017-7 · Cited by 83
Self-citationBarretta, A., & Busco, C. (2011) · Management Accounting Research · doi:10.1016/j.mar.2011.10.002 · Cited by 79
Alawattage, C. (2010) · Routledge eBooks · doi:10.4324/noe0415393317 · Cited by 82
Grafton, J., Abernethy, M. A., & Lillis, A. M. (2011) · Management Accounting Research · doi:10.1016/j.mar.2011.06.001 · Cited by 83
Donada, C., & Nogatchewsky, G. (2006) · Management Accounting Research · doi:10.1016/j.mar.2006.06.002 · Cited by 79
Research on management control of interfirm transactional relationships: Whence and whither
Meer-Kooistra, J. V. D., & Vosselman, E. (2006) · Management Accounting Research · doi:10.1016/j.mar.2006.06.003 · Cited by 79
Accounting for Social Purpose Alliances: Confronting the HIV/AIDS Pandemic in Africa
Rahaman, A. S., Neu, D., & Everett, J. (2010) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2010.01040.x · Cited by 79
Enrico Baraldi, A., & Strömsten, T. (2009) · Industrial Marketing Management · doi:10.1016/j.indmarman.2008.11.010 · Cited by 73
Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers
Cäker, M. (2008) · Management Accounting Research · doi:10.1016/j.mar.2008.06.003 · Cited by 72
Partner selection, partner behavior, and business network performance
Möller, K. (2010) · Journal of Accounting & Organizational Change · doi:10.1108/18325911011025687 · Cited by 67
Governance and resource interaction in networks. The role of venture capital in a biotech start-up
Strömsten, T., & Waluszewski, A. (2011) · Journal of Business Research · doi:10.1016/j.jbusres.2010.11.030 · Cited by 67
Management controls and inter‐firm relationships: a review
de Meira, J. M., Kartalis, N. D., Tsamenyi, M., & Cullen, J. (2010) · Journal of Accounting & Organizational Change · doi:10.1108/18325911011025731 · Cited by 67
Supply chain decision-making supported by an open books policy
Agndal, H., & Nilsson, U. (2008) · International Journal of Production Economics · doi:10.1016/j.ijpe.2008.08.038 · Cited by 65
Möller, K., Windolph, M., & Isbruch, F. (2011) · Journal of Purchasing and Supply Management · doi:10.1016/j.pursup.2011.01.002 · Cited by 65
The dynamic relation between management control and governance structure in a supply chain context
van Veen-Dirks, P. M. G., & Verdaasdonk, P. P. (2009) · Supply Chain Management An International Journal · doi:10.1108/13598540910995237 · Cited by 65
Management control in public sector Joint Ventures
Cäker, M., & Siverbo, S. (2011) · Management Accounting Research · doi:10.1016/j.mar.2011.08.002 · Cited by 65
Marques, L., Ribeiro, J. A., & Scapens, R. W. (2011) · Management Accounting Research · doi:10.1016/j.mar.2011.09.001 · Cited by 63
Cristofoli, D., Ditillo, A., Liguori, M., Sicilia, M., & Steccolini, I. (2010) · Accounting Auditing & Accountability Journal · doi:10.1108/09513571011034334 · Cited by 60
Strategic management accounting in close inter-organisational relationships
Carlsson‐Wall, M., Kraus, K., & Lind, J. (2014) · Accounting and Business Research · doi:10.1080/00014788.2014.965128 · Cited by 62
Self-citationCarlsson‐Wall, M., Kraus, K., & Lind, J. (2011) · Management Accounting Research · doi:10.1016/j.mar.2010.11.002 · Cited by 63
Self-citationThrane, S. (2007) · Management Accounting Research · doi:10.1016/j.mar.2007.03.004 · Cited by 56
When do firms use different types of customer accounting?
Lind, J., & Strömsten, T. (2006) · Journal of Business Research · doi:10.1016/j.jbusres.2006.09.005 · Cited by 55
Self-citationSocial power as an antecedence of governance in buyer-supplier alliances
Clauß, T., & Bouncken, R. B. (2018) · Industrial Marketing Management · doi:10.1016/j.indmarman.2018.12.005 · Cited by 53
Management of information systems: Insights from accounting research
O’Connor, N. G., & Martinsons, M. G. (2006) · Information & Management · doi:10.1016/j.im.2006.10.001 · Cited by 52
Masquefa, B. (2008) · Management Accounting Research · doi:10.1016/j.mar.2007.12.001 · Cited by 51
International Audit Firms as Strategic Networks — The Evolution of Global Professional Service Firms
Lenz, H., & James, M. L. (2007) · Contributions to management science · doi:10.1007/978-3-7908-1758-4_17 · Cited by 50
Open book accounting in practice – exploring the faces of openness
Suomala, P., Lahikainen, T., Lyly‐Yrjänäinen, J., & Paranko, J. (2010) · Qualitative Research in Accounting & Management · doi:10.1108/11766091011034280 · Cited by 49
Inter-organizational relationships and the flow of information through value chains
Choe, J.-M. (2008) · Information & Management · doi:10.1016/j.im.2008.06.006 · Cited by 49
Designing a performance measurement system for collaborative network
Pekkola, S., & Ukko, J. (2016) · International Journal of Operations & Production Management · doi:10.1108/ijopm-10-2013-0469 · Cited by 49
Theorising and Modelling Social Control in Environmental Management Accounting Research
Johnstone, L. (2018) · Social and Environmental Accountability Journal · doi:10.1080/0969160x.2017.1422778 · Cited by 48
Integrated Information Systems and Alliance Partner Trust*
Nicolaou, A. I., Sedatole, K. L., & Lankton, N. K. (2011) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2011.01077.x · Cited by 47
CONTROL PATTERNS IN CONTRACTING‐OUT RELATIONSHIPS: IT MATTERS WHAT YOU DO, NOT WHO YOU ARE
Ditillo, A., Liguori, M., Sicilia, M., & Steccolini, I. (2014) · Public Administration · doi:10.1111/padm.12126 · Cited by 47
Kostić, N., & Sedej, T. (2020) · Accounting Horizons · doi:10.2308/horizons-19-147 · Cited by 56
Carlsson‐Wall, M., & Kraus, K. (2015) · Industrial Marketing Management · doi:10.1016/j.indmarman.2015.01.007 · Cited by 42
Contractual governance for public service value networks
Enquist, B., Camén, C., & Johnson, M. (2011) · Journal of service management · doi:10.1108/09564231111124235 · Cited by 43
A relational perspective on the contract-control-trust nexus in an interfirm relationship
Minnaar, R. A., Vosselman, E., van Veen-Dirks, P. M. G., & Zahir‐ul‐Hassan, M. K. (2016) · Management Accounting Research · doi:10.1016/j.mar.2016.07.003 · Cited by 42
Efficiency seeking behaviour in changing management control in interfirm transactional relationships
Vosselman, E., & Meer-Kooistra, J. V. D. (2006) · Journal of Accounting & Organizational Change · doi:10.1108/18325910610675970 · Cited by 42
Making Sense of Formalization in Interorganizational Relationships: Beyond Coordination and Control
Vlaar, P. W. L. (2006) · EUR Research Repository (Erasmus University Rotterdam) · Cited by 42
A study of alliance dynamics, accounting and trust-as-practice
Mahama, H., & Chua, W. F. (2016) · Accounting Organizations and Society · doi:10.1016/j.aos.2016.04.004 · Cited by 42
Alenius, E., Lind, J., & Strömsten, T. (2015) · Industrial Marketing Management · doi:10.1016/j.indmarman.2015.01.008 · Cited by 37
Self-citationThe roles of money and business deals in network structures
Håkansson, H., & Olsen, P. I. (2015) · Industrial Marketing Management · doi:10.1016/j.indmarman.2015.01.009 · Cited by 37
Self-citationAzimont, F., & Araújo, L. (2010) · Industrial Marketing Management · doi:10.1016/j.indmarman.2010.06.020 · Cited by 38
Reviewing Interorganizational Management Accounting and Control Literature: A New Look
Caglio, A., & Ditillo, A. (2020) · Journal of Management Accounting Research · doi:10.2308/jmar-18-082 · Cited by 35
Chang, Y. F., Chen, L., Zhou, Y. J., & Meng, Q. (2022) · Journal of Environmental Management · doi:10.1016/j.jenvman.2022.114736 · Cited by 33
Christner, C. H., & Strömsten, T. (2015) · Management Accounting Research · doi:10.1016/j.mar.2015.04.004 · Cited by 33
Customer Focus – An Accountability Dilemma
Cäker, M. (2007) · European Accounting Review · doi:10.1080/09638180701265911 · Cited by 33
Fast fashion: calculative technologies and the governance of everyday dress
Jeacle, I. (2015) · European Accounting Review · doi:10.1080/09638180.2014.921573 · Cited by 32
Enrico Baraldi, A., Havenvid, M. I., & Launberg, A. (2014) · Industrial Marketing Management · doi:10.1016/j.indmarman.2013.12.006 · Cited by 31
Christ, M. H., Mintchik, N., Chen, L., & Bierstaker, J. L. (2014) · Journal of Management Accounting Research · doi:10.2308/jmar-50847 · Cited by 31
Open book practices in buyer‐supplier relationships in India
Kumra, R., Agndal, H., & Nilsson, U. (2012) · Journal of Business and Industrial Marketing · doi:10.1108/08858621211207225 · Cited by 31
The managerial challenge of business interaction: behind the market façade
Håkansson, H., & Ford, D. (2016) · IMP Journal · doi:10.1108/imp-06-2015-0032 · Cited by 31
Self-citationResearch issues on the use of ERPS in interorganizational relationships
Nicolaou, A. I. (2008) · International Journal of Accounting Information Systems · doi:10.1016/j.accinf.2008.09.003 · Cited by 33
The COSO ERM framework: a critique from systems theory of management control
Williamson, D. (2007) · International Journal of Risk Assessment and Management · doi:10.1504/ijram.2007.015296 · Cited by 31
Controls as Exit Barriers in Multiperiod Outsourcing Arrangements
Phua, Y. S., Abernethy, M. A., & Lillis, A. M. (2011) · The Accounting Review · doi:10.2308/accr-10100 · Cited by 30
Rocca, A. L., & Hoholm, T. (2017) · BMC Health Services Research · doi:10.1186/s12913-017-2096-4 · Cited by 31
Accounting and new product development
Feeney, O., & Pierce, B. J. (2018) · Qualitative Research in Accounting & Management · doi:10.1108/qram-05-2017-0045 · Cited by 29
Control mechanisms exercised in Malaysian housing public-private partnerships
Aziz, A. (2012) · Construction Management and Economics · doi:10.1080/01446193.2011.654129 · Cited by 29
Cäker, M., & Nyland, K. (2017) · Financial Accountability and Management · doi:10.1111/faam.12115 · Cited by 29
Aligning Marketing and Purchasing for new value creation
Matthyssens, P., Bocconcelli, R., Pagano, A., & Quintens, L. (2015) · Industrial Marketing Management · doi:10.1016/j.indmarman.2015.07.016 · Cited by 28
Biased by design – the case of horizontal accountability in a hybrid organization
Rajala, T., & Kokko, P. (2021) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-11-2019-4272 · Cited by 28
Performance, risk, and overflows: When are multiple management control practices related?
Mouritsen, J., Pedraza-Acosta, I., & Thrane, S. (2022) · Management Accounting Research · doi:10.1016/j.mar.2022.100796 · Cited by 27
Unit cost behaviour in public sector outsourcing
Kulmala, H. I., Ojala, M., Ahoniemi, L., & Uusi‐Rauva, E. (2006) · International Journal of Public Sector Management · doi:10.1108/09513550610650400 · Cited by 27
Pflueger, D., Kornberger, M., & Mouritsen, J. (2022) · European Accounting Review · doi:10.1080/09638180.2022.2147973 · Cited by 26
Shared service centres and management control structure change
Minnaar, R. A., & Vosselman, E. (2013) · Journal of Accounting & Organizational Change · doi:10.1108/18325911311307212 · Cited by 26
Abdullah, N. H. N., & Said, J. (2015) · Procedia Economics and Finance · doi:10.1016/s2212-5671(15)01103-x · Cited by 26
Ukko, J., & Saunila, M. (2019) · Journal of Purchasing and Supply Management · doi:10.1016/j.pursup.2019.02.001 · Cited by 26
Relationship governance and learning in partnerships
Kohtamäki, M. (2010) · The Learning Organization · doi:10.1108/09696471011008233 · Cited by 25
Trust and Control in Network Relations: A Study of a Public Sector Setting
Kastberg, G. (2016) · Financial Accountability and Management · doi:10.1111/faam.12079 · Cited by 24
Performance measurement of networks: towards a non-financial approach
Kulmala, H. I., & Lönnqvist, A. (2006) · International Journal of Networking and Virtual Organisations · doi:10.1504/ijnvo.2006.010953 · Cited by 24
JERONIMO, J. M. R., Flórez‐López, R., & Ramón-Jerónimo, M. Á. (2017) · Sustainability · doi:10.3390/su9081487 · Cited by 24
Management accounting and corporate management: insights into multinational hotel companies
Mongiello, M., & Harris, P. J. (2006) · International Journal of Contemporary Hospitality Management · doi:10.1108/09596110610673510 · Cited by 24
Partenariat, vassalité, marché et seigneurie : 4 configurations de contrôle client-fournisseur
Donada, C., & Nogatchewsky, G. (2008) · Comptabilité - Contrôle - Audit · doi:10.3917/cca.141.0145 · Cited by 24
Nyamori, R. O., Lawrence, S. R., & Perera, H. B. (2012) · Critical Perspectives on Accounting · doi:10.1016/j.cpa.2012.04.004 · Cited by 23
Managing renewal in fragmented business networks
Havenvid, M. I., Håkansson, H., & Linné, Å. (2016) · IMP Journal · doi:10.1108/imp-06-2015-0023 · Cited by 23
Self-citationReforms and accounting system changes
Pettersen, I. J., & Nyland, K. (2011) · Journal of Accounting & Organizational Change · doi:10.1108/18325911111164196 · Cited by 22
Metadata
- Authors
- Håkansson, H., & Lind, J.
- Affiliations
- Stockholm School of Economics (SE)
- Corresponding author
- Lind, Johnny
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2004-01
- Volume
- 29
- Issue
- 1
- Pages
- 51-72
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W1990142984
- Cited by
- 301
- References
- 45
- Citations by year
- 2026: 5 · 2025: 4 · 2024: 5 · 2023: 6 · 2022: 13 · 2021: 10 · 2020: 8 · 2019: 8 · 2018: 14 · 2017: 16 · 2016: 18 · 2015: 24 · 2014: 17 · 2013: 12 · 2012: 24
- FWCI
- 21.98
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Accounting Organizations and Society (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Funders
- Copenhagen Business School
- University of Manchester
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Business, Management and Accounting › Management Information Systems › Outsourcing and Supply Chain Management
- Keywords
- accounting, hierarchy, markets, alliances, inter-firm relationships, network coordination, Ericsson, related parties, information needs
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.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review