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Management control of interfirm transactional relationships: the case of industrial renovation and maintenance

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Cited by:

  1. Damien Bo, 2009. "Inter-Organizational Controls in Public Land Concession Contracts," Working Papers hal-00462488, HAL.
  2. repec:dau:papers:123456789/2815 is not listed on IDEAS
  3. Linda English & Jane Baxter, 2010. "The Changing Nature of Contracting and Trust in Public‐Private Partnerships: The Case of Victorian PPP Prisons," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 289-319, September.
  4. Hakansson, Hakan & Lind, Johnny, 2004. "Accounting and network coordination," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 51-72, January.
  5. Ariela Caglio & Angelo Ditillo, 2012. "Interdependence and accounting information exchanges in inter-firm relationships," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(1), pages 57-80, February.
  6. Greve, Jan & Ax, Christian & Bedford, David S. & Bednarek, Piotr & Brühl, Rolf & Dergård, Johan & Ditillo, Angelo & Dossi, Andrea & Gosselin, Maurice & Hoozée, Sophie & Israelsen, Poul & Janschek, Ott, 2017. "The impact of society on management control systems," Scandinavian Journal of Management, Elsevier, vol. 33(4), pages 253-266.
  7. Sharlene Biswas & Chris Akroyd, 2022. "Collaborative inter‐organisational relationships and management control change," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4569-4586, December.
  8. Ojala, Mika & Hallikas, Jukka, 2006. "Investment decision-making in supplier networks: Management of risk," International Journal of Production Economics, Elsevier, vol. 104(1), pages 201-213, November.
  9. Bertrand Masquefa, 2008. "Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective," Post-Print halshs-00282391, HAL.
  10. Vosselman, E.G.J. & van der Meer-Kooistra, J., 2004. "Accounting for the alignment of interest and commitment in interfirm transactional relationships," ERIM Report Series Research in Management ERS-2004-095-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  11. Manzurul Alam & Zahirul Hoque, 2021. "Boundary management and accounting visibility in social services: a case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5377-5401, December.
  12. Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
  13. Gwenaëlle Nogatchewsky & Rachel Beaujolin-Bellet, 2005. "La rupture du contrôle par la confiance dans les relations client-fournisseur," Post-Print halshs-00143134, HAL.
  14. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
  15. Dobroszek Justyna, 2018. "The Measurement of Costs and Results in Supply Chain Management: The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 34-45, September.
  16. Dekker, Henri C., 2008. "Partner selection and governance design in interfirm relationships," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 915-941.
  17. Kamminga, Pieter E. & Van der Meer-Kooistra, Jeltje, 2007. "Management control patterns in joint venture relationships: A model and an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 131-154.
  18. Karine Fabre & Gwenaëlle Nogatchewsky & Anne Pezet, 2010. "Contribution à une histoire de l’externalisation:le cas Renault (1945-1975)," Revue Finance Contrôle Stratégie, revues.org, vol. 13(2), pages 145-188., June.
  19. Z. Degraeve & Eva Labro & F. Roodhooft, 2005. "Constructing a Total Cost of Ownership supplier selection methodology based on Activity-Based Costing and mathematical programming," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 3-27.
  20. repec:dau:papers:123456789/3235 is not listed on IDEAS
  21. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
  22. Juan M. Ramon-Jeronimo & M. Concepcion Alvarez-Dardet Espejo & David Naranjo-Gil, 2008. "Effects of management control systems on commitment in inter-organizational relationships," Working Papers 08.03, Universidad Pablo de Olavide, Department of Business Administration.
  23. Amaury Grimand & Ewan Oiry & Aurélien Ragaigne, 2012. "Les Vertus Habilitantes Et Contraignantes Du Controle : Une Comparaison De Deux Etudes De Cas De Transformation Des Outils," Post-Print hal-00690940, HAL.
  24. repec:dau:papers:123456789/1276 is not listed on IDEAS
  25. Gwenaëlle Nogatchewsky, 2002. "Les Modes De Controle Entre Clients Et Fournisseurs," Post-Print halshs-00584515, HAL.
  26. Rémy Guichardaz & Laurent Bach & Julien Penin, 2016. "Music industry intermediation in the digital era and the resilience of the majors’ oligopoly: The role of transactional capabilities," Working Papers of BETA 2016-47, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
  27. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
  28. Rémy Guichardaz & Laurent Bach & Julien Penin, 2019. "Music industry intermediation in the digital era and the resilience of the Majors’ oligopoly: the role of transactional capability," Industry and Innovation, Taylor & Francis Journals, vol. 26(7), pages 843-869, August.
  29. Antonio Leotta, 2016. "Inter-firm coordination as an Information problem. The case of a divisionalized company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 167-188.
  30. Muhammad Kaleem Zahir-ul-Hassan & Reinald A. Minnaar & Ed Vosselman, 2016. "Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(4), pages 365-389, June.
  31. Mouritsen, Jan & Thrane, Sof, 2006. "Accounting, network complementarities and the development of inter-organisational relations," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 241-275, April.
  32. Mahama, Habib & Chua, Wai Fong, 2016. "A study of alliance dynamics, accounting and trust-as-practice," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 29-46.
  33. Larbi Hasrouri, 2007. "Une synthèse des travaux sur le contrôle des Réseaux Inter Organisationnels (RIO) en France : état des lieux et voies de recherche," Post-Print halshs-00543081, HAL.
  34. repec:hal:journl:hal-00926734 is not listed on IDEAS
  35. Brian A. Burfitt & Jane Baxter & Wai Fong Chua, 2009. "Inter-Organisational Alliances and the Importance of Accounting for Value in Kind Transactions: Exploring the Role of Formal Management Accounting Controls," Australian Accounting Review, CPA Australia, vol. 19(2), pages 67-79, June.
  36. repec:dau:papers:123456789/2430 is not listed on IDEAS
  37. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
  38. Giovanna Centorrino & Guido Noto & Daniela Rupo, 2022. "Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 65-88.
  39. Carole Donada & Gwenaëlle Nogatchewsky, 2008. "Partenariat, vassalité, marché et seigneurie : 4 configurations de contrôle client-fournisseur," Post-Print halshs-00340597, HAL.
  40. Rodríguez-López, Nuria & Diz-Comesaña, María Eva, 2016. "Efeito mediador do controle formal e informal na forma de governo," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 56(6), November.
  41. Catherine Goullet & François Meyssonnier, 2009. "Le contrôle des réseaux de franchise," Working Papers hal-00419266, HAL.
  42. Carmela Rizza & Daniela Ruggeri, 2016. "The performativity of Accounting Information System in interfirm relationships," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 71-89.
  43. Vosselman, Ed & Meer-Kooistra, Jeltje van der, 2009. "Accounting for control and trust building in interfirm transactional relationships," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 267-283, February.
  44. Clinton Free, 2007. "Supply†Chain Accounting Practices in the UK Retail Sector: Enabling or Coercing Collaboration?," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 897-933, September.
  45. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
  46. Carole Donada, 2014. "Pour une réingénierie des partenariats verticaux : le cas de la Plateforme de la Filière Automobile," Working Papers hal-00926734, HAL.
  47. Free, Clinton, 2008. "Walking the talk? Supply chain accounting and trust among UK supermarkets and suppliers," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 629-662, August.
  48. Covaleski, Mark A. & Dirsmith, Mark W. & Samuel, Sajay, 2003. "Changes in the institutional environment and the institutions of governance: extending the contributions of transaction cost economics within the management control literature," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 417-441, July.
  49. repec:dau:papers:123456789/2447 is not listed on IDEAS
  50. Davila, Toni & Foster, George & Li, Mu, 2005. "Designing management control systems in product development: Initial choices and the influence of partners," IESE Research Papers D/598, IESE Business School.
  51. Rosa Alba Miraglia, 2016. "Modello di controllo e misure di performance nelle relazioni di fornitura tra imprese. Una ricerca empirica nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 69-87.
  52. Habib Affes & Fatma Ayadi, 2014. "The Impact of New Management Accounting Practices on Strategic Buyer–Supplier Relationship within the Supply Chain: An Empirical Analysis within the Tunisian Context," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 185-200, April.
  53. Maria Cadiz Dyball & Andy Fengfei Wang, 2017. "The Links Among Characteristics, Controls And Performance Of Inter-Firm Innovation Projects," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 21(06), pages 1-33, August.
  54. Ramírez-García, Carolina & Vélez-Elorza, María L. & Alvarez-ardet-Espejo, María Concepción, 2013. "¿Cómo controlan los franquiciadores españoles a sus franquiciados?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 1-10.
  55. Habib Affes & Fatma Ayadi, 2014. "The Impact of Contextual Factors on Improving the Relational Intangible Capital Related to the Supply Chain: An Empirical Analysis within the Tunisian Context," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 201-217, April.
  56. Gwenaëlle Nogatchewsky & Rachel Beaujolin-Bellet, 2004. "Du contrôle social au contrôle par le marché dans les relations client-fournisseur," Post-Print halshs-00145128, HAL.
  57. Malsch, Bertrand & Gendron, Yves, 2009. "Mythical representations of trust in auditors and the preservation of social order in the financial community," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 735-750.
  58. Gwenaëlle Nogatchewsky, 2005. "Les Configurations De Contrôle Dans Les Relations Client-Fournisseur Environnement - Organisation Du Client - Finalités Et Modalités Du Contrôle," Post-Print halshs-00581256, HAL.
  59. Nyamori, Robert Ochoki & Lawrence, Stewart R. & Perera, Hector B., 2012. "Revitalising local democracy: A social capital analysis in the context of a New Zealand local authority," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 572-594.
  60. Gwenaëlle Nogatchewsky, 2006. "L'influence de la dépendance sur les stratégies de contrôle d'un équipementier automobile vis-à-vis de ses fournisseurs : une lecture militaire," Post-Print halshs-00143137, HAL.
  61. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
  62. David Emsley & Filip Kidon, 2007. "The Relationship between Trust and Control in International Joint Ventures: Evidence from the Airline Industry," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 829-858, September.
  63. Gwenaëlle Nogatchewsky, 2005. "Les configurations de contrôle dans les relations client-fournisseur – Environnement, organisation du client, finalités et modalités du contrôle," Post-Print halshs-00145134, HAL.
  64. Ranjani Krishnan & Deepa Mani, 2020. "Uncertainty and Compensation Design in Strategic Interfirm Contracts†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 542-574, March.
  65. Fayard, Dutch & Lee, Lorraine S. & Leitch, Robert A. & Kettinger, William J., 2012. "Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 168-187.
  66. Dawne Lamminmaki, 2010. "An examination of factors motivating hotel outsourcing," Discussion Papers in Accounting accounting:201001, Griffith University, Department of Accounting, Finance and Economics.
  67. O'Connor, Neale G. & Schloetzer, Jason D. & Romero, Jorge & Wu, Anne, 2022. "How multi-sourcing can influence management control: Case study evidence from the electronic products supply chain," The British Accounting Review, Elsevier, vol. 54(5).
  68. Speklé, R.F., 2003. "Configurations of Control: A Transaction Cost Approach," ERIM Report Series Research in Management ERS-2003-071-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  69. Gwenaëlle Nogatchewsky, 2006. "L’impact de la dépendance sur les stratégies de contrôle d’un équipementier automobile vis-à-vis de ses fournisseurs:une lecture militaire," Revue Finance Contrôle Stratégie, revues.org, vol. 9(2), pages 89-119, June.
  70. Gwenaëlle Nogatchewsky, 2002. "Les modes de contrôle entre clients et fournisseurs," Post-Print halshs-00143161, HAL.
  71. Wai Fong Chua & Habib Mahama, 2007. "The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 47-86, March.
  72. Thambar, Paul J. & Brown, David A. & Sivabalan, Prabhu, 2019. "Managing systemic uncertainty: The role of industry-level management controls and hybrids," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
  73. Per Christian Ahlgren & Inger Johanne Pettersen, 2015. "Local government and management control in inter-organizational settings," Public Money & Management, Taylor & Francis Journals, vol. 35(5), pages 383-389, September.
  74. Cruijssen, F., 2006. "Horizontal cooperation in transport and logistics," Other publications TiSEM ab6dbe68-aebc-4b03-8eea-d, Tilburg University, School of Economics and Management.
  75. Subroto Roy & K. Sivakumar, 2014. "Which controls are better for service outsourcing? Integrating service-dominant logic and service characteristics," AMS Review, Springer;Academy of Marketing Science, vol. 4(3), pages 45-62, December.
  76. Gwenaëlle Nogatchewsky, 2005. "Control configurations in buyer-supplier relationships: environment- buyer organisation- goals and modes of control," Post-Print halshs-00145133, HAL.
  77. Leoni, Giulia & Parker, Lee D., 2019. "Governance and control of sharing economy platforms: Hosting on Airbnb," The British Accounting Review, Elsevier, vol. 51(6).
  78. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
  79. Coad, Alan F. & Glyptis, Loukas G., 2014. "Structuration: A position–practice perspective and an illustrative study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 142-161.
  80. Gwenaëlle Nogatchewsky, 2002. "Typologie de controle interorganisationnel: le cas de la relation entre un équipementier automobile et ses fournisseurs," Post-Print halshs-00144679, HAL.
  81. Sánchez, José M. & Vélez, María L. & Ramón-Jerónimo, María A., 2012. "Do suppliers' formal controls damage distributors' trust?," Journal of Business Research, Elsevier, vol. 65(7), pages 896-906.
  82. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
  83. Pernot, Eli & Roodhooft, Filip, 2014. "The impact of inter-organizational management control systems on performance: A retrospective case study of an automotive supplier relationship," International Journal of Production Economics, Elsevier, vol. 158(C), pages 156-170.
  84. Liff, Roy & Wahlström, Gunnar, 2017. "Managerś assessment of thin and thick trust: The importance of benevolence in interbank relations," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 151-161.
  85. Tsamenyi, Mathew & Qureshi, Ahmad Z. & Yazdifar, Hassan, 2013. "The contract, accounting and trust: A case study of an international joint venture (IJV) in the United Arab Emirates (UAE)," Accounting forum, Elsevier, vol. 37(3), pages 182-195.
  86. Speklé, R.F., 2002. "Towards a Transaction Cost Theory of Management Control," ERIM Report Series Research in Management ERS-2002-06-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  87. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
  88. Luis Silva Domingo & Teresa Canet-Giner & Ana Redondo-Cano, 2011. "Management control paths: applying levers of control in interorganisational relationships," Documentos de Investigación 65, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
  89. Vélez, Maria L. & Sánchez, José M. & Álvarez-Dardet, Concha, 2008. "Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 968-994.
  90. Junya Sakaguchi & Yutaka Kato & Nobumasa Shimizu, 2005. "Valiability of Buyer-Supplier Relationships: Empirical Evidence from Japanese Keiretsu Systems," Discussion Papers 2005-03, Kobe University, Graduate School of Business Administration.
  91. Manzurul Alam & Arthur John Griffiths, 2016. "Management control systems in inter-agency collaboration: a case study," Public Money & Management, Taylor & Francis Journals, vol. 36(4), pages 289-296, May.
  92. repec:dau:papers:123456789/3069 is not listed on IDEAS
  93. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Maria Angeles Ramon-Jeronimo, 2017. "Understanding the Generation of Value along Supply Chains: Balancing Control Information and Relational Governance Mechanisms in Downstream and Upstream Relationships," Sustainability, MDPI, vol. 9(8), pages 1-31, August.
  94. repec:dau:papers:123456789/2466 is not listed on IDEAS
  95. Gaia Bassani & Cristiana Cattaneo, 2015. "Performance Management Systems and Strategy: The state of the art in Italian journals," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 13-40.
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