Accounting for networks: the consolidated network approach

Laine, Teemu; Paranko, Jari; Lahikainen, Tommi; Seppänen, Marko; Suomala, Petri

doi:10.1504/ijnvo.2006.010950

Cited by 4 publications

(4 citation statements)

References 13 publications

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“…This conceptual analysis is derived from research activities in a network of two companies. Although there are many obstacles hindering the adoption of merged networks, the idea of merging business views has received a lot of positive feedback [5]. Accounting rules and practices have become an important part of sustainable governance, especially in the areas of corporate environmental, social and governance reporting.…”

Section: Related Workmentioning

confidence: 99%

Network Accounting Mode Management in Multimedia Environment on Account of Embedded Microprocessor

2023

IJMC

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Due to the huge user base, highly flexible technical performance and network characteristics of the Internet, the Internet has become an ideal business platform and has formed a global network economy. In the current multimedia environment, some new economic forms such as virtual enterprises have emerged. These companies have no real office space. The prosperity of Internet and information technology has broken the previous business model and accounting model, and the network accounting model came into being. The emergence of a new industry will certainly be accompanied by many problems. For example, information management is difficult, information security is not high, and theoretical development is immature. Therefore, the management of network accounting has become an important topic. Embedded microprocessors are more and more widely used in various electronic devices due to their high performance, low power consumption, and portability. This article will study the mode management of network accounting based on embedded microprocessor. This article introduces the methods of network accounting and embedded microprocessors. A network system was designed based on an embedded microprocessor. This article tested the system and got the result: the average accuracy of the system's forecast of operating income is about 94%, and the average accuracy of forecast of operating costs is 93%. The network accounting system's forecast accuracy rate for sales expenses is 90%, and the forecast accuracy rate for management expenses is 92%. The average processing capacity of the system is 13.9time/s. The average value of the maximum server occupancy rate under different threads is 49.83%.

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Section: Related Workmentioning

confidence: 99%

Network Accounting Mode Management in Multimedia Environment on Account of Embedded Microprocessor

2023

IJMC

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“…As a result, the processes of value creation of the customer and for the customer should be emphasised (Grönroos, 2008; Heinonen et al , 2010). One way to translate this idea into an accounting object is the adoption of the metaphor of a consolidated network (Laine et al , 2006), in which the legally independent companies, such as the manufacturer and its customer, are treated as a consolidated corporation. The revenue of such an entity comes from the customer's customers, the costs are paid to external suppliers, and internal transactions are eliminated from the analysis.…”

Section: Relevant Units Of Analysis For Ma In Servitisationmentioning

confidence: 99%

“…In one case‐study environment, the role of the manufacturing company in its customer's business was discussed as a basis for the servitisation initiative. In other words, the business of the manufacturer was supposed to be grounded in the customer's business logic (Heinonen et al , 2010), which is also in line with the idea of the consolidated network (Laine et al , 2006). In such a case, besides its own profitability, the manufacturer would need to understand the mechanisms of profitability among the customers.…”

Section: Discussing the Roles Of Ma In Servitisationmentioning

confidence: 99%

Management accounting roles in supporting servitisation

Laine

Paranko

Suomala

2012

Managing Service Quality: An International Journal

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to analyse the potentially supportive roles of management accounting (MA) in the servitisation of manufacturers. Design/methodology/approach -The paper is a conceptual analysis supported by empirical examples. Findings -The potentially supporting roles of MA are here connected to the process of justifying, defining, and controlling servitisation. The potential units of analysis for MA in such a process are explored by going through the different viewpoints regarding service. The actual roles of MA within the process are examined both conceptually and in light of empirical experience. The paper acknowledges MA as a social phenomenon, taking multiple roles in supporting decision making. Essentially, MA can be used as a source of restricting and enabling, and the roles of MA may range from that of "answer machine" to the subjective and interactive use of MA information.Research limitations/implications -The paper represents a starting point for studying the variety of roles of MA in the servitisation process and it also outlines an agenda for further research. Practical implications -The paper examines a variety of roles of MA in servitisation. The discussion of the choice and enactment of the relevant accounting objects holds practical value. Originality/value -The roles of MA in servitisation are discussed in more detail in light of the existing literature. Moreover, treating MA as a social phenomenon sheds light on the unaddressed sides of the control in the servitisation context. This supplements the existing service literature, which is dominated by mechanistic cost-system considerations.

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“…The languages HTML (Hypertext Mark-up Language), which provides the presentation format for data that travel over the Net, and XML (eXtensible Mark-up Language), which provides meta-information on the nature of information and the context to which it corresponds, have a significant presence in networks today. Currently, the applicability of accounting systems is being studied for capturing and measuring efficiency in the behaviour of networks (Laine et al, 2006), and it is presumably a complex task to put a monetary value on the effect that incorporating a metadata language has on the functioning of so complex a network as that formed by banking entities and supervisory authorities in all the member countries of the EU, which can with justification be considered an example of a virtual organisation, as described by Byrne (1993).…”

Section: Introductionmentioning

confidence: 99%

The role of metadata language implementation in the European banking supervision network

Ponte

Escobar‐Rodríguez

Muñoz

2007

IJNVO

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The markup language eXtensible Business Reporting Language (XBRL) has been chosen by the Committee on European Banking Supervision (CEBS), which reports to the European Central Bank (ECB), as the medium of communication between financial entities and national supervisory authorities, after considering the special features involved in the functioning of the network comprising these entities. This system of communication makes it possible for the various national authorities to collaborate in promoting the stability and solvency of the financial system at the European level. The construction of the new system has involved a collaborative framework in which both the operating practices and the highest-level standards are becoming uniform, making XBRL an element that is actively stimulating cooperation between entities that work in this network. The present study reviews the explicit benefits of the incorporation of this type of technology in such networks, and how the fact that the incorporation of technology implies consensus is enabling these networks to evolve into more cooperative groupings, and to increase their visibility.

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Accounting for networks: the consolidated network approach

Cited by 4 publications

References 13 publications

Network Accounting Mode Management in Multimedia Environment on Account of Embedded Microprocessor

Network Accounting Mode Management in Multimedia Environment on Account of Embedded Microprocessor

Management accounting roles in supporting servitisation

The role of metadata language implementation in the European banking supervision network

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