Interorganisatorisk ekonomistyrning i nära relationer: En fallstudie av relationen mellan ett stort köpande företag och två av dess viktigaste samarbetspartners
Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesisAlternative title
Interorganizational accounting in close relations : A case study of the relation between a big purchasing company and two of their most important cooperation partners (English)
Title: Interorganizational accounting in close relations – A case study of the relation between a big purchasing company and two of their most important cooperation partners
Course: Master thesis in Business and Administration within Accounting, 30 ECTS
Advisor: Gun Abrahamsson
Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting.
Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.
Keywords: interorganizational accounting, business relations, cooperation partners
Research methodology: This thesis is based on a qualitative method. Interviews has been implemented on four respondents who are highly involved in each specific relation.
Purpose: The purpose of this study is to describe the design and use of interorganizational accounting in the relationship between a big purchasing company and two of their most important cooperation partners. The thesis will aim particular focus on integration.
Authors: Rikard Magnusson and Jesper Petersson
Date of seminar: 2011-01-14
Place, publisher, year, edition, pages
2011. , 62 p.
interorganizational accounting, business relations, cooperation partners
IdentifiersURN: urn:nbn:se:oru:diva-14487ISRN: ORU-HHS/FEK-AS-2011/0004--SEOAI: oai:DiVA.org:oru-14487DiVA: diva2:395398
Subject / course
UppsokSocial and Behavioural Science, Law