Chapter

Dis-Integration through Integration: The Emergence of Accounting Information Networks

Alnoor Bhimani

in Management Accounting in the Digital Economy

Published in print November 2003 | ISBN: 9780199260386
Published online August 2004 | e-ISBN: 9780191601231 | DOI: http://dx.doi.org/10.1093/0199260389.003.0002
 Dis-Integration through Integration: The Emergence of Accounting Information Networks

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This chapter discusses the importance of accounting information networks (AINs). More and more firms have refocused and vertically disaggregated, relying on small units which can involve both internal (within firm) and external (between firms) networks. The stability of such mixed mode structures requires the design of either AINs with a high degree of centrality or distributed AINs.

Keywords: accounting information networks; organisational change; disaggregation; mixed mode structures

Chapter.  9266 words. 

Subjects: Financial Markets

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