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Management Accounting in the Digital Economy$
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Alnoor Bhimani

Print publication date: 2003

Print ISBN-13: 9780199260386

Published to Oxford Scholarship Online: August 2004

DOI: 10.1093/0199260389.001.0001

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Dis-Integration through Integration: The Emergence of Accounting Information Network s

Dis-Integration through Integration: The Emergence of Accounting Information Network s

Chapter:
(p.15) 2 Dis-Integration through Integration: The Emergence of Accounting Information Networks
Source:
Management Accounting in the Digital Economy
Author(s):

Alnoor Bhimani (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/0199260389.003.0002

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

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