Concepedia

Interorganizational Costing

Interorganizational Costing is a cost accounting framework that allocates and tracks costs across multiple independent organizations within a collaborative network or supply chain, distinguishing itself from traditional costing methods by extending cost visibility and responsibility beyond organizational boundaries to enable joint decision-making and performance evaluation.

13

Publications

1.6K

Citations

22

Authors

13

Institutions

Publications per year

2017–2026

1

Parents

Publications

13

Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms

Teemu Malmi · Accounting Organizations and Society · 1999 · 524 citations

, , +6

Interorganizational cost management and relational context

Robin Cooper, Regine Slagmulder · Accounting Organizations and Society · 2003 · 428 citations

, , +10

Inter-organisational cost management: Towards an evolutionary perspective

Alan Coad, John B. Cullen · Management Accounting Research · 2006 · 175 citations

, , +10

The role of cost management in network relationships

Harri I. Kulmala, Jari Paranko, Erkki Uusi‐Rauva · International Journal of Production Economics · 2002 · 151 citations

, , +12

Interorganizational cost management in the exchange process

Henrik Agndal, Ulf Nilsson · Management Accounting Research · 2008 · 148 citations

, , +7

1–5 of 13

Authors

22

  1. RC
    Robin Cooper

    University of Gothenburg, Sweden

    3 publications · 462 citations

    3

    h-index

  2. RS
    Regine Slagmulder

    Vlerick Business School, Belgium

    2 publications · 442 citations

    2

    h-index

  3. UN
    Ulf Nilsson

    Uppsala University Hospital, Sweden

    2 publications · 159 citations

    2

    h-index

  4. GW
    Grégory Wegmann

    Université de Bourgogne, France

    2 publications · 33 citations

    2

    h-index

  5. EH
    Erik Hofmann

    University of St.Gallen, Switzerland

    1 publications · 43 citations

    1

    h-index

1–5 of 22

Institutions

13

  1. University of Birmingham

    Birmingham, United Kingdom

    1 h-index

    1 publications

    175 citations

  2. Escola Superior de Propaganda e Marketing

    São Paulo, Brazil

    1 h-index

    1 publications

    12 citations

  3. Cranfield University

    Cranfield, United Kingdom

    1 h-index

    4 publications

    120 citations

  4. Kantonsschule Schaffhausen

    Schaffhausen, Switzerland

    1 h-index

    1 publications

    43 citations

  5. Stockholm School of Economics

    Stockholm, Sweden

    1 h-index

    1 publications

    148 citations

  6. Emory University

    Atlanta, United States

    1 h-index

    1 publications

    428 citations

  7. Sabancı Üniversitesi

    Istanbul, Türkiye

    1 h-index

    1 publications

    148 citations

  8. Université de Bourgogne

    Dijon, France

    1 h-index

    1 publications

    23 citations

1–8 of 13

Venues

  1. Management Accounting Research

    2 publications · 323 citations

    2

    h-index

  2. Journal of cost management

    2 publications · 34 citations

    2

    h-index

  3. Accounting Organizations and Society

    2 publications · 952 citations

    2

    h-index

  4. 1

    h-index

  5. SSRN Electronic Journal

    Repository · 1 publications · 23 citations

    1

    h-index

1–5