Platform organizations such as Uber, eBay and Airbnb represent a growing disruptive
phenomenon in contemporary capitalism, transforming economic organization, the nature of …

Purpose The purpose of this paper is to summarize and analyze what is known regarding
activity-based costing (ABC) applications in the context of supply chain management (SCM) …

Although target costing is an extensively studied topic in the management accounting
literature, a holistic investigation into its methodological development is missing. Therefore …

The capacity for survey-based research to advance theoretical knowledge is heavily
dependent on the degree to which the measures used capture the constructs that they are …

Although family business survey research is growing in volume and publication in highly
regarded management journals, we do not yet have evidence on the usual response rates in …

Current research relates multiple control practices as packages, systems, or accumulations.
This relationship signifies that management control practices exist as multiplicities and …

Interorganizational management accounting and control is a complex and fascinating area
of research. Many contributions have already been published on this topic, and some …

In this paper, we investigate the role of formal and relational contracts in managing alliance
risks that arise in co-opetitive collaborations. We undertake a case study of a co-opetitive …

With the overlap of the interfirm relationship quality and supply chain management research
in mind, this paper reviewed 100 recent, scientific, English-language papers on interfirm …

Open book accounting (OBA) is an accounting method that has been put forward as a tool
for managing interdependencies across company boundaries. This paper investigates the …