Interorganisatorisk ekonomistyrning i nära relationer
En fallstudie av relationen mellan ett stort köpande företag och två av dess viktigaste samarbetspartners
Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making. Keywords: interorganizational accounting, business relations, cooperation partnersResearch methodology: This thesis is based on a qualitative method. Interviews has been implemented on four respondents who are highly involved in each specific relation.Purpose: The purpose of this study is to describe the design and use of interorganizational accounting in the relationship between a big purchasing company and two of their most important cooperation partners. The thesis will aim particular focus on integration.Authors: Rikard Magnusson and Jesper PeterssonDate of seminar: 2011-01-14