The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms

This monograph explains that innovation in management control has been central to the emergence, diversity and stability of hybrid organizational forms. This review of the accounting literature highlights the important role that management controls have played in transforming the question from expla [...]
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This monograph explains that innovation in management control has been central to the emergence, diversity and stability of hybrid organizational forms. This review of the accounting literature highlights the important role that management controls have played in transforming the question from explaining firm boundaries to explaining how transactions that appear to be fraught with transactions hazards are rendered profitable and sustainable to transaction partners. The authors review empirical research in management accounting to support their thesis and identify areas for further inquiry.