Accounting in Networks: The Transaction Cost Economics Perspective

In this chapter of Accounting in Networks (Routledge, 2010), Professor Shannon W. Anderson and co-author Henri C. Dekker from the University Amsterdam review the use of Transaction Cost Economics (TCE) in the study of interfirm relationships. Anderson and Dekker focus on accounting and non-accounting studies to assess how TCE can further contribute to the understanding of accounting and control in interfirm settings.