Zmiany w rachunkowości zarządczej w kontekście teorii kosztów transakcyjnych
The paper reviews changes that are taking place in transaction cost theory, management, and management accounting systems used in enterprises employing lean production methods and forming long-term relationships with suppliers. In Williamson's transaction cost theory, these relations are defined as a hybrid form. Results of empirical research published in international literature suggest that interorganizational relationships create a new spectrum of research in management accounting. Management accounting information, just as interorganizational management processes, go beyond organizational boundaries of business partners engaged in hybrid transactions based on incomplete long-term contracts. The article outlines two new management accounting techniques: open book accounting and target costing chain, which provide information for interorganizational cost management in end product value chain. These methods, which originally were used in Japanese companies operating in various industries, are increasingly implemented in enterprises in other parts of the world.