Chapter

Management Accounting for the Extended Enterprise

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/10.1093/0199260389.003.0003
 Management Accounting for the Extended Enterprise

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This chapter argues that the multi-faceted nature of alliance formation and alliance management and control creates new demands for management accounting. It considers three key components of a management accounting framework for strategic alliances: the governance structure, the performance measurement and control structure, and the process for managing the alliance network over time. It shows that new practices are emerging and old practices are adapting to meet the demands of management accounting in the extended enterprise of the strategic alliance network.

Keywords: management accounting; alliance management; alliance formation; strategic alliance network

Chapter.  16919 words.  Illustrated.

Subjects: Financial Markets

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