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Accounting in networks
- 2010
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Editorial collection (other academic/artistic)abstract
- Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company boundaries. New organisational forms, such as alliances, partnerships, joint ventures, outsourcing and networks have received increased attention. This development has pushed management accounting researchers into examining the lateral effects of accounting. This book examines these lateral effects on accounting, and creates a comprehensive summary of what has been achieved so far and what interesting developments will occur in the coming ten years. The book covers a variety of inter-organizational settings – dyads, networks, joint ventures, public sector – and the roles of accounting therein. It also deals with specific inter-organizational accounting techniques – customer accounting, target costing and open book accounting – which companies use to manage in a world of inter-organizational relationships and networks. The book also covers different theoretical perspectives – transactional cost economics, the industrial-network approach, actor-network theory, institutional theory – on accounting in networks. Each chapter focus on a specific angle of accounting in networks, assess theoretical and empirical evidence, summarize the current position/debate and discuss promising avenues for future research.
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| 2. |
- Ade, Florian, et al.
(author)
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When can we trust population thresholds in regression discontinuity designs? : a comment on Egger and Koethenbuerger
- 2010
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Other publication (other academic/artistic)abstract
- A recent literature has used variation just around deterministic legislative population thresholds to identify the causal effects of institutional changes. This paper reviews the use of regression discontinuity designs using such population thresholds. Our concern involves three arguments: (1) simultaneous exogenous (co-)treatment, (2) simultaneous endogenous choices and (3) manipulation and precise control over population measures. Revisiting the study by Egger and Koethenbuerger (2010), who analyse the relationship between council size and government spending, we present new evidence that these three concerns do matter for causal analysis. Our results suggest that empirical designs using population thresholds are only to be used with utmost care and confidence in the precise institutional setting.
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- Ahrne, Göran, et al.
(author)
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Organization outside organizations : The significance of partial organization
- 2011
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In: Organization. - : SAGE Publications. - 1350-5084 .- 1461-7323. ; 18:1, s. 83-104
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Journal article (peer-reviewed)abstract
- It is common practice in organizational research to restrict the concept of organization to formal organizations, and to describe the world outside these entities by such other concepts as institutions or networks. It is argued in this article that the concept of organization can be fruitfully broadened to include some aspects of the order that exists outside and among organizations. A broader concept includes not only complete, formal organization, but also 'partial organization'. Both types of organization are based on decisions, but whereas complete organizations have access to all elements of organization, partial organization is based on only one or a few of these elements. Like complete organization, partial organization is a common phenomenon that not least characterizes much of the contemporary global order. The authors discuss how partial organization arises, how and why institutions and networks sometimes become organized, and the consequences of organization for change, transparency and accountability.
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| 8. |
- Alexandersson, Gunnar, et al.
(author)
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Bus Deregulation in Sweden Revisited: : Experiences from 15 Years of Competitive Tendering
- 2010
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Other publication (other academic/artistic)abstract
- In 1989, the exclusive licenses of Swedish bus companies to run certain routes were abolished. The reform made it possible for local and regional public transport authorities1 to procure bus services by means of competitive tendering. Due to the resulting lowering of entry barriers and increase in competition between bus companies, the reform came to be known as the bus deregulation of Sweden. In 1998, Alexandersson, Fölster and Hultén published a study of the early effects of competitive tendering (hereby referred to as Alexandersson et al., 1998). The period covered was 1987-1994. It was already clear that competitive tendering had resulted in major changes in terms of market structure. Many municipality-owned companies had been dismantled, following their inability to defend their contracts when tendered or through acquisitions. Overall, seller concentration had increased. More than 60 per cent of all traffic had been tendered at least once, and regression analyses of statistical data were used to estimate, among other things, the effects upon costs from increasing the share of traffic subjected to tendering.
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- Alexandersson, Gunnar
(author)
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The accidental deregulation : essays on reforms in the Swedish bus and railway industries 1979-2009
- 2010
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Doctoral thesis (other academic/artistic)abstract
- The Swedish bus and railway sectors have been recognised as important early cases of regulatory reforms that led to both vertical and horizontal disintegration as well as market-opening. This thesis investigates the origin and evolution of these reforms from 1979 to 2009, focussing on the markets for passenger services. The aim is to improve our understanding of the background, resulting nature, and consequences of these regulatory reforms. A combination of qualitative and quantitative analyses has been applied; e.g. the thesis makes use of a unique database of longitudinal industry statistics. This thesis shows that the origins of the Swedish reform process were internal and largely unrelated to any objectives of deregulated market-opening. However, a combination of the nature of the initial reforms, the behaviour of market actors, and certain key events accidentally sparked a trend towards deregulation, which has had profound effects on market structure and performance. The step-by-step evolution, in particular the introduction and expansion of competitive tendering, is shown to have had path-dependent characteristics. Swedish competitive tendering of bus and railway services has had important effects on costs and subsidies, but has also generated the problematic behaviour of strategic bidding. Included within are detailed articles which make additional contributions to relevant theories and offer normative advice concerning the design and implementation of regulatory reforms in these as well as other sectors.
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