Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting

Jan Mouritsen; Allan Hansen; Carsten Ørts Hansen

doi:10.1006/mare.2001.0160

Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting

Jan Mouritsen, Allan Hansen, Carsten Ørts Hansen

Department of Operations Management

Research output: Contribution to journal › Journal article › Research › peer-review

Original language	English
Journal	Management Accounting Research
Volume	12
Issue number	2
Pages (from-to)	221-244
Number of pages	24
ISSN	1044-5005
DOIs	https://doi.org/10.1006/mare.2001.0160
Publication status	Published - 2001

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10.1006/mare.2001.0160

Cite this

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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",

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language = "English",

volume = "12",

pages = "221--244",

journal = "Management Accounting Research",

issn = "1044-5005",

publisher = "Academic Press",

number = "2",

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AU - Mouritsen, Jan

AU - Hansen, Allan

AU - Ørts Hansen, Carsten

PY - 2001

Y1 - 2001

KW - Open book accounting

KW - Regnskabsformer

KW - Kontrol-ledelse

KW - Funktionsanalyse

KW - Target costing

U2 - 10.1006/mare.2001.0160

DO - 10.1006/mare.2001.0160

M3 - Journal article

VL - 12

SP - 221

EP - 244

JO - Management Accounting Research

JF - Management Accounting Research

SN - 1044-5005

IS - 2

ER -