Accounting in Networks. Hkan Hkansson, Kalle Kraus and Johnny Lind. New York: Routledge. 2010. 368 pp. $155 (cloth).
Abstract
While networks are increasingly seen as the right thing for public administrators to do (O'Leary & Gerard, 2013), there is little research on the financial accountability of public networks and collaborations (Thurmaier & Mitchell, 2013). Even though surveys of public managers reveal that some of the top reasons for collaborating and network service delivery are financial (O'Leary & Gerard, 2013), practical knowledge of how networks are financially managed is quite limited. As a field of study, accounting is much more directed toward these issues. While the book Accounting in Networks (Hakansson, Kraus, & Lind, 2010a) reflect that its subject is a new area of study even for the broader field of accounting, the publication of this book marks a foundational work for those that are interested in the subject of accounting and financial management of public networks as well.
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