The Evolution of Networks and the Design of Accounting Information Systems

点击翻译按钮获取中文摘要

9312783 Jordan This research is on the development of organizational networks and decentralized decision-making within networks. The development of networks is to be modeled as an evolutionary process by which firms modify their internal information and decision networks in response to the perceived economic performance of other firms. The second line of proposed research concerns the design of management accounting information systems for networks of productive activities. A management accounting system reports to activity managers information, such as cost and revenue information, aggregated from the actions of other activities, and also measures the performance. Different accounting systems can be compared according to their ability to ensure profitable budgets. The proposed research would extend this model to include fixed-expenses and inventory budgeting and to include a more explicit treatment of the budgeting process.