Ekonomistyrning i horisontella nätverk

Background: The management accounting coordination in a horizontal network of small and medium sized companies entails numerous questions and potential complications that may vary according to the extent of cooperation chosen. Categorizing network co-operations along an imaginary market–hierarchy continuum might offer the theoretical foundation needed to further understand networks and as a consequence illuminate the link to the diverse management accounting issues. Purpose: To analyze the management accounting systems in different forms of horizontal network co-operations. Delimitations: It is not within the purpose of the thesis to discuss the various reasons why cooperative relationships are established in the first place, nor how they develop. Proceed of the study: A multiple case study of three Swedish networks composed of small/medium-sized firms was carried out with the help of thirteen interviews. Conclusions: Empirical support is offered for both the business and functional network types. The model of Dahlgren et al. does not take into account that the degree of integration of the network supporting activities does not necessarily have to entail the equivalent degree of integration regarding the management accounting system. Hence, the typology of networks cannot be said to be conveniently applicable to study all horizontal networks, as the model may leave out certain significant dimensions that obstruct the understanding of a network