Accounting, network complementarities and the development of inter-organisational relations

Mouritsen, Jan; Thrane, Sof

doi:10.1016/j.aos.2005.04.002

Cited by 192 publications

(222 citation statements)

References 31 publications

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“…The disadvantage of trust is that it is a more fragile base for a relationship than power (Mouritsen & Thrane, 2006;Bachmann, 2001). Mouritsen & Thrane (2006, p. 243) argue that the influence of trust has to be studied more critically when they discuss it as a moral obligation as "… people have to trust each other".…”

Section: Market Mechanismmentioning

confidence: 99%

“…Empirical studies of accounting in interorganizational control have often had the perspective of the dominating partner (Carr & Ng, 1995;Frances & Garnsey, 1996;Dekker, 2003;Seal et al, 2004) or have studied situations where the partners are fairly equal (Håkansson & Lind, 2004;Dekker, 2004;Mouritsen & Thrane, 2006;Cooper & Slagmulder, 2004). However, there seems to be a lack of studies on interorganizational relationships that acknowledge the situation of the dominated partner in a relationship.…”

Section: Introductionmentioning

confidence: 99%

“…In this article, the interrelation between these mechanisms will be explored in an interorganizational setting, as has been suggested by Håkansson & Lind (2004) and Mouritsen & Thrane (2006). While coordination of intraorganizational relationships is done inside the formal structure of a hierarchy, interorganizational relationships are coordinated within the power-structure in a market.…”

Section: Introductionmentioning

confidence: 99%

“…However, in this article the focus is on how the three coordination mechanisms operate in relation to each other in a certain setting, i.e. a focus on the process of interaction and how the coordination mechanisms work (Mouritsen and Thrane, 2006). Different 1 This line of research has been pursued in articles concerning interorganizational relations (van der Meer-Kooistra & Vosselman, 2000;Langfield-Smith & Smith, 2003) authors (Ouchi, 1979;1980;Williamson, 1991;Håkansson & Lind, 2004) have recognized that the three mechanisms of governance co-exist within organizations and that it is hard to find "pure" organizational forms of market, bureaucracy or clan.…”

Section: Introductionmentioning

confidence: 99%

“…As Ouchi (1979, p. 834) points out, "Although it might be helpful to treat them as conceptually distinct from each other, they in fact occur overlapping". Håkansson & Lind (2004, p. 68) identify hierarchical, market and cooperative coordination within the same interorganizational relationship and also suggest that there "might be good reasons to study how the forms of organizations can be combined" (see also Mouritsen & Thrane, 2006).…”

Section: Introductionmentioning

confidence: 99%

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Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers

Cäker

2008

Management Accounting Research

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Contemporary business society shows many examples of industrial customers that manage their smaller, dependent suppliers by using bureaucratic mechanisms. The restrictions these control processes put on the suppliers" freedom to act have not been recognized in most studies within the field. The purpose of this article is to provide an understanding of how bureaucratic mechanisms interrelate with social mechanisms in coordinating interorganizational processes where the customer has a dominating role in the market. The article is based on observations with complementary interviews of relationships between an industrial customer and two of its suppliers. Dominated suppliers in power-based business relations may see the role of bureaucratic mechanisms as primarily protecting the relationship. A strong argument for interorganizational coordination lies in the need for different capabilities to manage dissimilar activities. However, if the dominated actors prioritize protecting the relationship over striving for efficiency, the dominating organization will be alone in deciding on the agenda for interorganizational control. Social coordination mechanisms may to some extent create flexibility in rigid bureaucratic control mechanisms. However, although social mechanisms may have the potential to enable bureaucratic mechanisms to be shunned temporarily, they are less helpful in changing the agenda of bureaucratic control. Further research is suggested on how local concerns can be included in dominating actors" process of setting agendas for interorganizational control.

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Section: Market Mechanismmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers

Cäker

2008

Management Accounting Research

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NPM's “Ideals” About the Accountability and Control of Outsourced Activities: Tough, But Realizable, Or A Utopian Dream?

Bogt¹

2018

European Policy Analysis

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Based on 25 cases, the accountability and control processes of activities outsourced by municipalities in the Netherlands are analysed. The focus is twofold: on the accountability and control processes between the external party and the municipality, and on the role played by councillors (elected politicians). The research shows that the typical accountability and control relationship in this context is characterised by a low emphasis on outputs. However, detailed financial information and frequent informal contacts between civil servants (on behalf of the Executives) and the external party are very important. Furthermore, the accountability and control relationship with respect to (activities and) outputs seems to be rather loose, also when ‘proper’ output information is available in accounting documents. Finally, trust is crucial in the relationship, a notion which is not advocated by NPM and its underlying principal‐agent theory.

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Exploring a Governance Theory of Supply Chain Management: Barriers and Facilitators to Integration

Richey

Roath

Whipple

et al. 2010

J of Business Logistics

211

180

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Supply chain management is rapidly growing as both a strategic initiative and an academic discipline. As firms increasingly include their supply chain partners in the development of business strategy, researchers will have to constantly reevaluate the underlying themes and emergent theories of strategic logistics, management, and marketing by introducing new topics and revisiting seminal extant results. As such, this research was developed to explore the important concept of supply chain integration through strategic governance theory development. Since supply chain governance is a relatively new topic, a grounded study of both new and existing integration facilitators and barriers is presented. The study was initiated with a qualitative “managerial” development of scale items followed by a full empirical analysis. The result is an industry based returning to the source methodology for testing current governance related issues in industry. Contributions include the development of multiple dimensions of supply chain governance across facilitators and barriers, an explanation of the interplay between governance facilitators of, and barriers to, integration, a discussion of strategic level managerial implications, and a call for the future extension of governance research into the theory wanting domain of logistics and supply chain management.

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Accounting, network complementarities and the development of inter-organisational relations

Cited by 192 publications

References 31 publications

Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers

Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers

NPM's “Ideals” About the Accountability and Control of Outsourced Activities: Tough, But Realizable, Or A Utopian Dream?

Exploring a Governance Theory of Supply Chain Management: Barriers and Facilitators to Integration

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