The emergence of boundaries and accounting in supply fields: The dynamics of integration and fragmentation

Managing supply chain integration: contemporary approaches and scope for further research

“…Another major barrier would appear to be the context for collaboration, in terms of when to collaborate and with whom. For authors such as Thrane and Hald (2006), one of the most significant factors is buyer-side leadership, which is proven to be an important antecedent for supply chain collaboration. Although authors like Barratt (2004) have identified a significant number of elements of collaboration, however, it is as yet unclear how these elements interrelate.…”

“…Indeed, PMSs can serve as information systems and as media for performance accountability (Abernethy and Lillis 2001). Thrane and Hald (2006) demonstrated that performance measurement and control systems served to integrate entities that were internal and external to the focal firm as well as to fragment the firm. The non-satisfaction stemming from mainstream perspectives on performance measurement of the customer-supplier relationship is due to their suffering from a lack of alignment with organisational logics and structures and to their producing diffuse and non-integrated knowledge.…”

Managing the tensions in integrating global organisations: The role of performance management systems

“…They include such functional roles as monitoring performance, identifying areas in need of attention, supporting strategic decision-making, enabling management by objectives, enhancing motivation, improving communication, facilitating scorekeeping, supporting learning processes, strengthening accountability and securing legitimacy (see, among the others, Henri, 2006;Atkinson et al, 1997;Otley, 1994;Simons, 1990). In addition, various researchers have attempted to look beyond the 'technical' functions of PMS, and to explore how they shape individual perceptions and contribute to the creation of organisational and inter-organisational order (for recent examples see Busco et al, 2006a;Coad and Cullen, 2006;Mouritsen and Thrane, 2006;Thrane and Hald, 2006;Seal et al, 2004;Baxter and Chua, 2003;Catturi, 2003).…”

The complexity of management accounting change: Bifurcation and oscillation in schizophrenic inter-organisational systems

“…The extension of static or simple cybernetic control conceptions to inter-organisational relations is somewhat paradoxical, as a focus on control across firm boundaries seems to diminish the applicability of such models, because research indicates that supply chains have multiple definitions of identity and scope and may be better conceptualised as supply fields, where multiple actors and centres interact, negotiate, and transact to produce the structure of the inter-organisational space (Thrane and Hald, 2006). The idea of a centre being able to control the (closed) inter-organisational relationship or define a single objective function also seems to discard the features distinctive in inter-organisational relationships, namely that they are open and embedded in multiple relationships (Granovetter, 1985).…”

“…Furthermore, "the organisation and its environment adapt together" (Pondy, 2005, p. 128). The approach here also entails a blurring and multidimensionality of boundaries (Thrane and Hald, 2006), making clear distinctions between the inter-organisational and intra-organisational difficult, and in some situations futile.…”