Interfirm relationships introduce new challenges for management accounting. One such challenge is to provide the information for the coordination and optimization of activities across firms in a value chain. In literature it is argued that a value chain analysis is a method to meet this...

Interfirm relationships introduce new challenges for management accounting. One such challenge is to provide the information for the coordination and optimization of activities across firms in a value chain. In literature it is argued that a value chain analysis is a method to meet this...