The purpose of this paper is to review the evolution of management accounting research in the United States. While the development of management accounting research in the UK generally followed sociological and psychological lines of inquiries, the US work has been much more based on operations...

In this chapter, we review the use of TCE in the study of interfirm relationships. An extensive literature in economics and business strategy delves into interfirm governance choices. In our review, we focus on accounting and non-accounting studies to assess how TCE has contributed and can...