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Controlling partners: What purpose do inter-company agreements serve?

Nogatchewsky, Gwenaëlle; Gignon-Marconnet, Isabelle (2004), Controlling partners: What purpose do inter-company agreements serve?, 27th Annual Congress of the European Accounting Association, 2004-05, Prague, République tchèque

Type
Communication / Conférence
Date
2004
Conference title
27th Annual Congress of the European Accounting Association
Conference date
2004-05
Conference city
Prague
Conference country
République tchèque
Metadata
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Author(s)
Nogatchewsky, Gwenaëlle
Gignon-Marconnet, Isabelle
Abstract (EN)
The purpose of this article is to explore roles of industrial partnership agreements through the literature about budgets. The analysis confirms the roles proposed by the inter-organisational literature (more specifically by the relational approach) and also highlights roles and drawbacks that have not yet been approached.
Subjects / Keywords
Partnership; inter-firm agreements; roles of budgets
JEL
M41 - Accounting