Controlling Collaboration between Firms (eBook)

How to build and Maintain Successful Relationships with External Partners

Ariela Caglio, Angelo Ditillo (Autoren)

eBook Download: PDF

2011 | 1. Auflage
218 Seiten
Elsevier Science (Verlag)
978-0-08-094150-9 (ISBN)

Infos

Shows how accounting information and control mechanisms are used in decision-making, planning and control at an inter-organizational level and how accounting tools and techniques may support the development and management of external relationships with strategic partners.
In 'global companies' the use of management control mechanisms has increasingly become decentralised from the management accounting department, this book covers these issues. In all functional areas (marketing, operations, human resources, etc.), those who are expected to be able to analyse and interpret accounting information collected from external partners, have to exercise cost control to ensure that profit targets are achieved and understand.
• to understand the nature of collaborative partnerships and illustrate the variables that explain the choice of different control modes in the various contexts of cooperation;
• to describe the characteristics of management accounting mechanisms for cross-boundary settings, such as collaborative programmes and budgets, inter-firm performance measurement systems and inter-organisational cost management techniques;
• to describe empirical evidence on control choices, management accounting practices and on management accountants' roles in collaborative relationships;
• to present a framework of control patterns and specific Accounting Information Network (AIN) configurations that provide some novel theoretical insights on inter-organisational accounting and control and some guidance to practitioners operating in inter-firm collaborative settings.

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Shows how accounting information and control mechanisms are used in decision-making, planning and control at an inter-organizational level and how accounting tools and techniques may support the development and management of external relationships with strategic partners. In "e;global companies"e; the use of management control mechanisms has increasingly become decentralised from the management accounting department, this book covers these issues. In all functional areas (marketing, operations, human resources, etc.), those who are expected to be able to analyse and interpret accounting information collected from external partners, have to exercise cost control to ensure that profit targets are achieved and understand.* to understand the nature of collaborative partnerships and illustrate the variables that explain the choice of different control modes in the various contexts of cooperation;* to describe the characteristics of management accounting mechanisms for cross-boundary settings, such as collaborative programmes and budgets, inter-firm performance measurement systems and inter-organisational cost management techniques;* to describe empirical evidence on control choices, management accounting practices and on management accountants' roles in collaborative relationships;* to present a framework of control patterns and specific Accounting Information Network (AIN) configurations that provide some novel theoretical insights on inter-organisational accounting and control and some guidance to practitioners operating in inter-firm collaborative settings.

Inhalt

Front cover 1
Controlling collaboration between firms 4
Copyright page 5
Contents 8
List of figures 10
List of tables 11
Preface 12
Chapter 1 Collaboration between firms 16
The variety of cooperative forms 18
Common regularities among collaborative forms 26
Chapter 2 Why firms collaborate 28
The reasons of collaboration between firms 30
The determinants of collaboration 33
The influencing factors on collaboration proliferation 37
Chapter 3 How to organise firms' collaboration 42
How to choose governance structures to organise business exchanges 44
Why choosing between market and hierarchy when you can use both? The 'hybrid' alternative 48
Hybrids as networks of relationships 57
Chapter 4 The control of collaboration across organisational boundaries 62
The role of control in monitoring collaborating partners 64
Task characteristics as determinants of control choices 69
Types of alliance as determinants of inter-partner control modes 76
The relationship between trust and control 79
Chapter 5 Collaborative information sharing across organisational boundaries 82
Achieving transparency in collaborative relationships through accounting information exchanges: the state-of-the-art 84
Extending budgets and programs across organisational boundaries 85
Inter-organisational performance measurement of collaboration 88
Cost measurement and management practices to support collaboration 93
A networked-based approach to management accounting and the design of accounting information networks for collaborative relationships: going a step further 110
Chapter 6 'Fashionable' control and information sharing practices of collaborating firms 116
Contemporary control practices in collaborative relationships: a survey 118
Multiple case study analysis: comparing control practices in partnerships 131
Generalising from a comparative analysis of the case studies: guidelines and recommendations 180
References 192
Index 214
A 214
B 214
C 214
D 215
E 215
F 215
G 215
H 215
I 215
J 216
K 216
L 216
M 216
N 217
O 217
P 217
R 217
S 218
T 218
U 218
V 218

Produkt-Details

• Erscheint lt. Verlag: 1.4.2011
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-10: 0-08-094150-8 / 0080941508
• ISBN-13: 978-0-08-094150-9 / 9780080941509