We examine the structure of communications in accounting research by analyzing patterns of citations among authors who have published in five major journals between 1984 and 2008. Understanding communication structures is important because they shape academic knowledge creation, which prominent...

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...