Interfirm relationships introduce new challenges for management accounting. One such challenge is to provide the information for the coordination and optimization of activities across firms in a value chain. In literature it is argued that a value chain analysis is a method to meet this...

In this paper, we deal with the challenges offered to international firms by combined transport. We start with an introduction to logistics and marketing channels. An attempt is made to link the current theory about marketing channels to combined transport and logistics in order to develop a...