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Inter-Organisational Relationships as a Complex Adaptive System

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Best Practices in Management Accounting

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Abstract

Accounting literature on control of inter-organisational relationships is largely focused on developing control archetypes and exploring contingency relationships between characteristics of the transaction environment and management controls. To date, however, findings are inconclusive if not contradictory (Caglio and Ditillo, 2008), suggesting that richness of the underlying control phenomena is yet to be adequately uncovered. Further, the relationship between transaction environment and controls is often seen as static and linear (Caglio and Ditillo, 2008) with resulting calls to examine ‘dynamic relationships between variables over time’ (Dekker, 2008, p. 938).

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Authors
  1. Jim Rooney
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Editor information

Editors and Affiliations

  1. State University of New York, Plattsburgh, USA

    Greg N. Gregoriou (Professor of Finance, EDHEC Business School Research Associate) (Professor of Finance, EDHEC Business School Research Associate)

  2. Nice, France

    Greg N. Gregoriou (Professor of Finance, EDHEC Business School Research Associate) (Professor of Finance, EDHEC Business School Research Associate)

  3. The University of Sydney Business School, Australia

    Nigel Finch (Senior Lecturer) (Senior Lecturer)

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© 2012 Jim Rooney

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Rooney, J. (2012). Inter-Organisational Relationships as a Complex Adaptive System. In: Gregoriou, G.N., Finch, N. (eds) Best Practices in Management Accounting. Palgrave Macmillan, London. https://doi.org/10.1057/9780230361553_2

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