@article{89b2b3e0c02311db9769000ea68e967b,
title = "Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting",
keywords = "Open book accounting, Regnskabsformer, Kontrol-ledelse, Funktionsanalyse, Target costing",
author = "Jan Mouritsen and Allan Hansen and {{\O}rts Hansen}, Carsten",
year = "2001",
doi = "10.1006/mare.2001.0160",
language = "English",
volume = "12",
pages = "221--244",
journal = "Management Accounting Research",
issn = "1044-5005",
publisher = "Academic Press",
number = "2",
}