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Partner selection and governance design in interfirm relationships

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  • Dekker, Henri C.

Abstract

This paper develops a structural model to simultaneously analyze firms' partner selection activities and governance design for managing interfirm relationships. The model predicts these choices to be influenced by appropriation concerns, coordination requirements, dependence and prior experiences with the exchange partner. An analysis of 817 information technology transactions shows that appropriation concerns, coordination requirements and dependence influence governance design, while buyers' partner selection effort relates mainly to appropriation concerns. Partner experience developed during prior ties with the exchange partner is found to moderate the effects of these control problems. In addition, partner selection and formal governance are found to be used as complements instead of substitutes in coping with interfirm control problems.

Suggested Citation

  • Dekker, Henri C., 2008. "Partner selection and governance design in interfirm relationships," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 915-941.
  • Handle: RePEc:eee:aosoci:v:33:y:2008:i:7-8:p:915-941
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    References listed on IDEAS

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    1. Shannon W. Anderson & Henri C. Dekker, 2005. "Management Control for Market Transactions: The Relation Between Transaction Characteristics, Incomplete Contract Design, and Subsequent Performance," Management Science, INFORMS, vol. 51(12), pages 1734-1752, December.
    2. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January.
    3. Eric T. G. Wang & Terry Barron & Abraham Seidmann, 1997. "Contracting Structures for Custom Software Development: The Impacts of Informational Rents and Uncertainty on Internal Development and Outsourcing," Management Science, INFORMS, vol. 43(12), pages 1726-1744, December.
    4. Anderson, Shannon W. & Glenn, David & Sedatole, Karen L., 2000. "Sourcing parts of complex products: evidence on transactions costs, high-powered incentives and ex-post opportunism," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 723-749, November.
    5. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 161-191, March.
    6. 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.
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    Cited by:

    1. Mohamed Mamad & Fatima Ouazzani Chahdi, 2013. "Collaboration within the Supply Chain: Perception for the Automotive Industry in Morocco," 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. 3(3), pages 211-220, July.
    2. repec:hal:journl:hal-00926734 is not listed on IDEAS
    3. Grabner, Isabella & Moers, Frank, 2013. "Management control as a system or a package? Conceptual and empirical issues," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 407-419.
    4. repec:spr:opmare:v:10:y:2017:i:1:d:10.1007_s12063-016-0121-0 is not listed on IDEAS
    5. Carole Donada, 2014. "Pour une réingénierie des partenariats verticaux : le cas de la Plateforme de la Filière Automobile," Working Papers hal-00926734, HAL.
    6. Lennart Söderberg & Lars Bengtsson & Matti Kaulio, 0. "A model for outsourcing and governing of maintenance within the process industry," Operations Management Research, Springer, vol. 0, pages 1-13.
    7. repec:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-017-0247-8 is not listed on IDEAS
    8. Gisele De Campos Ribeiro & Carole Donada & Caroline Mothe & Gwenaëlle Nogatchewsky, 2018. "The Respective Effects of Virtues and Inter-Organizational Management Control Systems on Relationship Quality and Performance: Virtues Win," Post-Print hal-01700970, HAL.
    9. 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.
    10. repec:wsi:ijimxx:v:21:y:2017:i:06:n:s1363919618500159 is not listed on IDEAS
    11. Jim Rooney & Suresh Cuganesan, 2009. "Contractual and Accounting Controls in Outsourcing Agreements: Evidence from the Australian Home Loan Industry," Australian Accounting Review, CPA Australia, vol. 19(2), pages 80-92, June.
    12. 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.
    13. Carmela Rizza & Daniela Ruggeri, 2016. "The performativity of Accounting Information System in interfirm relationships," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 71-89.
    14. repec:eee:aosoci:v:60:y:2017:i:c:p:79-95 is not listed on IDEAS
    15. Oll, Grete, 2014. "Opportunistic Disclosure in the Inter-Organizational Relationships," Discussion Papers of Business and Economics 21/2014, University of Southern Denmark, Department of Business and Economics.

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