Management Accounting in Supply Chains and （管理会计在供应链和）.pdfVIP

Management Accounting in Supply Chains and Alliances Shannon Anderson Rice University and University of Melbourne Copyright S. Anderson 2009 Agenda Overview • Alliances: what and why? • Trends in alliance formation: motivation and substance • Alliance risk and risk management What are the management accounting issues? Examples from research: • risk and the use of management controls in alliances • performance measurement and management of alliances. Copyright S. Anderson 2009 Theory: What Coase, Williamson and