tailieunhanh - A focus on control: Reconciling contemporary transaction cost economics with behavioural contingency accounting perspectives

Transaction cost economics and contingency research in managerial accounting currently are approached largely as two formally distinct fields of study. This brief review paper aims to reconcile the literature on both subjects in so far as possible, by examining broadly their underlying assumptions and reported conclusions with the view towards identifying differences and similarities. | A focus on control: Reconciling contemporary transaction cost economics with behavioural contingency accounting perspectives