Spekle, R.F.

control transaction structure management organization asset specificity theory information governance performance asset accounting specificity problem activity uncertainty research market contract economic study approach level contribution process management control chapter behaviour analysis transaction cost economics williamson auditing venture party business condition journal transaction cost theory contracting result mechanism effect nature archetype shell action alternative opportunism audit management accounting research system issue relation instance contract execution effectiveness efficiency incentive hierarchy standard decision section monitoring perspective transaction cost approach arrangement quality information impactedness variety supplier adaptation knowledge reason capital transaction costs boundary strategy degree investment impactednes