The second section and the next section we analysis the relationship between transaction cost economics as well as organization failures framework and management accounting research.

• 其次讨论了交易成本经济学中的制度、层级与企业边界等范畴对管理会计研究的影响; 再次讨论了组织失灵理论的一些重要观点与管理会计研究的关系;