4BERNUS P, NEMES L,WILLIAMS T J. Architectures for enterprise integration [M]. London, UK: Chapman and Hall, 1996.
5AGNDAL H, NILSSON U. Interorganizational cost management in the exchange process[J]. Management Ac- counting Research,2009,20(2) ..85-101.
6COAD AF, CULLEN J. Inter-organisational cost management: Towards an evolutionary perspective[J]. Manage- ment Accounting Research, 2006,17 (4) : 342-369.
