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Henri C. Dekker

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

    Sorry, no citations of working papers recorded.

Articles

  1. Margaret A. Abernethy & Henri C. Dekker & Axel K‐D. Schulz, 2015. "Are Employee Selection and Incentive Contracts Complements or Substitutes?," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 633-668, September.

    Cited by:

    1. Masschelein, Stijn & Moers, Frank, 2020. "Testing for complementarities between accounting practices," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    2. Baik, Bok & Evans, John H. & Kim, Kyonghee & Yanadori, Yoshio, 2016. "White collar incentives," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 34-49.
    3. David Tsui & Marshall Vance, 2023. "Sorting Effects of Broad-Based Equity Compensation," Management Science, INFORMS, vol. 69(7), pages 4240-4258, July.
    4. Egbert Willekes & Koos Wagensveld & Jan Jonker, 2022. "The Role of the Accounting and Control Professional in Monitoring and Controlling Sustainable Value," Sustainability, MDPI, vol. 14(23), pages 1-23, November.
    5. Stefan Linder & Bernard Leca & Adrián Zicari & Veronica Casarin, 2021. "Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress," Journal of Business Ethics, Springer, vol. 172(4), pages 747-764, September.
    6. Bedford, David S. & Malmi, Teemu & Sandelin, Mikko, 2016. "Management control effectiveness and strategy: An empirical analysis of packages and systems," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 12-28.
    7. Sun-Moon Jung & Jae Yong Shin, 2022. "Social Performance Incentives in Mission-Driven Firms," Management Science, INFORMS, vol. 68(10), pages 7631-7657, October.
    8. Abernethy, Margaret A. & Anderson, Shannon W. & Nair, Sujay & Jiang, Yile (Anson), 2021. "Manager ‘growth mindset’ and resource management practices," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    9. Bedford, David S., 2020. "Conceptual and empirical issues in understanding management control combinations," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    10. Vladimir Davydenko & Jerzy Kaźmierczyk & Gulnara Fatykhovna Romashkina & Elżbieta Żelichowska, 2017. "Diversity of employee incentives from the perspective of banks employees in Poland - empirical approach," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 5(1), pages 116-126, September.
    11. Malmi, Teemu & Bedford, David S. & Brühl, Rolf & Dergård, Johan & Hoozée, Sophie & Janschek, Otto & Willert, Jeanette & Ax, Christian & Bednarek, Piotr & Gosselin, Maurice & Hanzlick, Michael & Israel, 2020. "Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    12. Speklé, Roland F. & Widener, Sally K., 2020. "Insights on the use of surveys to study management control systems," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    13. Kazeem O. Akinyele & Vicky Arnold & Steve G. Sutton, 2022. "Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2439-2466, June.
    14. Speckbacher, Gerhard & Wabnegg, Markus, 2020. "Incentivizing innovation: The role of knowledge exchange and distal search behavior," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    15. Abernethy, Margaret A. & Bouwens, Jan & Kroos, Peter, 2017. "Organization identity and earnings manipulation," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 1-14.
    16. Suhaib Ahmad & Abdurrahman Adamu Pantamee & Syed Moin-ud-Din Shah, 2020. "The Role of Human Resource Management Practices on Palm Oil Firm’s Performance in Malaysia with Mediating Role of Organizational Learning Capabilities and Moderating Role of Organizational Support," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 2(1), pages 22-33, June.
    17. Clara Xiaoling Chen & Minjeong (MJ) Kim & Laura Yue Li & Wei Zhu, 2022. "Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking," Management Science, INFORMS, vol. 68(8), pages 6039-6058, August.
    18. Vladimir Davydenko & Jerzy Kaźmierczyk & Gulnara Fatykhovna Romashkina & Elżbieta Żelichowska, 2017. "Diversity of employee incentives from the perspective of banks employees in Poland - empirical approach," Post-Print hal-01766506, HAL.
    19. AbdulQader Al Saiari & Fadilah Puteh & Abdul Jalil Mohamed Ali, 2020. "Assessing Construct Reliability of Human Resources Management Practices (HRM) and Employee Loyalty: A Preliminary Evidence from the Omani Logistic Sector," International Journal of Human Resource Studies, Macrothink Institute, vol. 10(3), pages 2257-2257, December.
    20. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
    21. Gerdin, Jonas & Englund, Hans, 2022. "Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity," The British Accounting Review, Elsevier, vol. 54(5).
    22. Johansson, Tobias, 2018. "Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 47-62.
    23. Gerdin, Jonas & Johansson, Tobias & Wennblom, Gabriella, 2019. "The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective," Accounting, Organizations and Society, Elsevier, vol. 79(C).

  2. Anderson, Shannon W. & Dekker, Henri C., 2014. "The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms," Foundations and Trends(R) in Accounting, now publishers, vol. 8(2), pages 75-141, November.

    Cited by:

    1. Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
    2. Reusen, Evelien & Stouthuysen, Kristof, 2017. "Misaligned control: The role of management control system imitation in supply chains," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 22-35.
    3. 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.
    4. Samuel, Sajay, 2018. "A conceptual framework for teaching management accounting," Journal of Accounting Education, Elsevier, vol. 44(C), pages 25-34.

  3. Annalisa Prencipe & Sasson Bar-Yosef & Henri C. Dekker, 2014. "Accounting Research in Family Firms: Theoretical and Empirical Challenges," European Accounting Review, Taylor & Francis Journals, vol. 23(3), pages 361-385, September.

    Cited by:

    1. Andrea Dello Sbarba & Alessandro Marelli, 2018. "Family-controlled businesses and management control: the framing of “shareholder-oriented” practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 417-456, February.
    2. Rudi Zulfikar & Nana Nofianti & Kurniasih Dwi Astuti & Meutia Meutia & Aldi Ramadan, 2020. "The Role of Ownership’s Concentration Moderating Dividend Policy Effects on Firm Value," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 126-135.
    3. Drago, Carlo & Ginesti, Gianluca & Pongelli, Claudia & Sciascia, Salvatore, 2018. "Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 142-150.
    4. Shilei Hu & Xiaohong Wang, 2021. "The Origin of Proactive Environmental Corporate Social Responsibility (ECSR) of Large Firms: Institutional Embeddedness—Driven, Family Involvement-Promoted, or Resource-Dependent?," Sustainability, MDPI, vol. 13(3), pages 1-23, January.
    5. Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
    6. Martin Quinn & Martin R. W. Hiebl & Ken Moores & Justin B. Craig, 2018. "Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 529-546, February.
    7. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
    8. Jingyu Gao & Adi Masli & Ikseon Suh & Jingchang Xu, 2021. "The Influence of a Family Business Climate and CEO–CFO Relationship Quality on Misreporting Conduct," Journal of Business Ethics, Springer, vol. 171(1), pages 99-122, June.
    9. Alessandro Minichilli & Annalisa Prencipe & Suresh Radhakrishnan & Gianfranco Siciliano, 2022. "What’s in a Name? Eponymous Private Firms and Financial Reporting Quality," Management Science, INFORMS, vol. 68(3), pages 2330-2348, March.
    10. Claudia Arena & Giovanna Michelon, 2018. "A matter of control or identity? Family firms' environmental reporting decisions along the corporate life cycle," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1596-1608, December.
    11. Santiago Lago-Peñas & Mercedes Mareque Álvarez-Santullano & Elena Rivo-López & Mónica Villanueva-Villar, 2017. "Determining factors for audit opinion in private family and non-family firms. Evidence from Spain," Working Papers. Collection C: Family business 1701, Universidade de Vigo, GEN - Governance and Economics research Network.
    12. Stefanie Einhorn & Xaver Heinicke & Thomas W. Guenther, 2021. "Management control packages in family businesses: a configurational approach," Journal of Business Economics, Springer, vol. 91(4), pages 433-478, May.
    13. Davide Rizzotti & Claudia Frisenna & Roberta Mazzone, 2017. "The impact of family owners’ monitoring on CEO turnover decisions and the role of trust," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(3), pages 599-621, September.
    14. Schierstedt, Bennet & Henn, Marisa & Lutz, Eva, 2020. "Diversified acquisitions in family firms: Restricted vs. extended family priorities," Journal of Family Business Strategy, Elsevier, vol. 11(2).
    15. Sági Judit & Juhász Péter, 2019. "Funding alternatives and business planning in family businesses," Prosperitas, Budapest Business University, vol. 6(1), pages 35-53.
    16. Gaia Bassani & Cristiana Cattaneo & Francesca Maria Cesaroni & Annalisa Sentuti, 2018. "Sistemi di gestione e controllo e professionalizzazione delle imprese familiari. Uno strumento di accreditamento intraparentale?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 15-35.
    17. Giulio Greco & Lorenzo Neri, 2021. "Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2021(1), pages 5-28.
    18. Saibal Ghosh, 2023. "Auditor Exits and Firm Performance: Is There a Link?," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 22(1), pages 31-56, March.
    19. Chii-Shyan Kuo, 2022. "Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 58(4), pages 1535-1572, May.
    20. Chih-Wei Peng & Huei-Ru Tsai & Kuo-Chih Cheng & Tsung-Fu Chuang, 2023. "Do the Choices of Family Business CEOs Affect Investment Decisions?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(6), pages 1-3.
    21. Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2020. "Private equity firms and management control: the framing of shareholder-oriented practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 953-987, December.
    22. Mattias Sandgren & Timur Uman & Mattias Nordqvist, 2023. "Accountants in family firms—a systematic literature review," Small Business Economics, Springer, vol. 61(1), pages 349-388, June.
    23. Hall, Matthew & O'Dwyer, Brendan, 2017. "Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 1-5.
    24. Liangbo Ma & Shiguang Ma & Gary Tian, 2017. "Corporate Opacity and Cost of Debt for Family Firms," European Accounting Review, Taylor & Francis Journals, vol. 26(1), pages 27-59, January.
    25. Remedios Hernández-Linares & Soumodip Sarkar & Manuel J. Cobo, 2018. "Inspecting the Achilles heel: a quantitative analysis of 50 years of family business definitions," Scientometrics, Springer;Akadémiai Kiadó, vol. 115(2), pages 929-951, May.
    26. Sri Murni & Rahmawati Rahmawati & Ari Kuncara Widagdo & Eko Arief Sudaryono & Doddy Setiawan, 2023. "Effect of Family Control on Earnings Management: The Role of Leverage," Risks, MDPI, vol. 11(2), pages 1-15, January.
    27. Mercedes Mareque & Elena Rivo-López & Mónica Villanueva-Villar & Santiago Lago-Peñas, 2019. "Audit Opinions: Are They Really Different for Family Businesses?," SAGE Open, , vol. 9(2), pages 21582440198, June.
    28. Minglin Wang & Mengna Xu & Qiuqin He, 2022. "The impacts of family involvement on R&D investment intensity in firms: Evidence from China," International Entrepreneurship and Management Journal, Springer, vol. 18(1), pages 277-294, March.
    29. Rodriguez Serna, Lil & Nakandala, Dilupa & Bowyer, Dorothea, 2022. "Stakeholder identification and prioritization: The attribute of dependency," Journal of Business Research, Elsevier, vol. 148(C), pages 444-455.
    30. Lorenzo Dal Maso & Rodrigo Basco & Thomas Bassetti & Nicola Lattanzi, 2020. "Family ownership and environmental performance: The mediation effect of human resource practices," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1548-1562, March.
    31. Martin Glaum, 2020. "Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 225-270, April.
    32. Christophe J. Godlewski & Hong Nhung Le, 2024. "Family ties and firm performance empirical evidence from East Asia," Post-Print hal-04435944, HAL.
    33. Godlewski, Christophe J. & Le, Nhung Hong, 2022. "Family firms and the cost of borrowing: empirical evidence from East Asia," Research in International Business and Finance, Elsevier, vol. 60(C).
    34. Elisabete F. Simões Vieira, 2016. "Earnings Management in Public Family Firms under Economic Adversity," Australian Accounting Review, CPA Australia, vol. 26(2), pages 190-207, June.
    35. Ikseon Suh & Adi Masli & John T. Sweeney, 2021. "Do Management Training Grounds Reduce Internal Auditor Objectivity and External Auditor Reliance? The Influence of Family Firms," Journal of Business Ethics, Springer, vol. 173(1), pages 205-227, September.
    36. Eng, Li Li & Fang, Hanqing & Tian, Xi & Yu, T. Robert & Zhang, Hongxian, 2019. "Financial crisis and real earnings management in family firms: A comparison between China and the United States," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 59(C), pages 184-201.
    37. Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad, 2022. "Real earnings management: A review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4279-4344, December.
    38. Glyptis, Loukas & Hadjielias, Elias & Christofi, Michael & Kvasova, Olga & Vrontis, Demetris, 2021. "Dynamic familiness capabilities and family business growth: A longitudinal perspective framed within management accounting," Journal of Business Research, Elsevier, vol. 127(C), pages 346-363.
    39. Christian Brück & Jonas Ludwig & Anja Schwering, 2018. "The use of value-based management in family firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 383-416, February.
    40. Adelaide Martins & Manuel Castelo Branco & Pedro Novo Melo & Carolina Machado, 2022. "Sustainability in Small and Medium-Sized Enterprises: A Systematic Literature Review and Future Research Agenda," Sustainability, MDPI, vol. 14(11), pages 1-26, May.
    41. Francesca Maria Cesaroni & Annalisa Sentuti, 2019. "Il cambiamento dei sistemi di controllo manageriale e il processo di successione nelle imprese familiari. Quali possibili relazioni?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 17-44.
    42. Bona-Sánchez, Carolina & Pérez-Alemán, Jerónimo & Santana-Martín, Domingo Javier, 2019. "Earnings credibility in politically connected family firms," The British Accounting Review, Elsevier, vol. 51(3), pages 316-332.
    43. Martin R. W. Hiebl & Martin Quinn & Justin B. Craig & Ken Moores, 2018. "Management control in family firms: a guest editorial," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 377-381, February.
    44. Stefano Mengoli & Federica Pazzaglia & Sandro Sandri, 2020. "Family firms, institutional development and earnings quality: does family status complement or substitute for weak institutions?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 63-90, March.
    45. Fábio Frezatti & Diógenes de Souza Bido & Daniel Magalhães Mucci & Franciele Beck, 2022. "Essence taxonomy of Brazilian family businesses and conceptual implications for governance strategy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 813-849, September.
    46. Hsieh, Yu-Ting & Chen, Tsung-Kang & Tseng, Yi-Jie & Lin, Ruey-Ching, 2018. "Top Management Team Characteristics and Accrual-Based Earnings Management," The International Journal of Accounting, Elsevier, vol. 53(4), pages 314-334.
    47. Lo, Huai-Chun & Ting, Irene Wei Kiong & Kweh, Qian Long & Yang, Ming Jing, 2016. "Nonlinear association between ownership concentration and leverage: The role of family control," International Review of Financial Analysis, Elsevier, vol. 46(C), pages 113-123.
    48. Al-Okaily, Jihad & BenYoussef, Nourhene, 2020. "Audit committee effectiveness and non-audit service fees: Evidence from UK family firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    49. Martin R. W. Hiebl & Barbara Mayrleitner, 2019. "Professionalization of management accounting in family firms: the impact of family members," Review of Managerial Science, Springer, vol. 13(5), pages 1037-1068, November.
    50. Dou, Junsheng & Wu, Saisai & Fang, Hanqing, 2022. "Family involvement, family essence, and family-centered non-economic and economic goals in Chinese family firms: A replication study," Journal of Family Business Strategy, Elsevier, vol. 13(4).
    51. Camelia-Daniela Hategan & Ruxandra-Ioana Curea-Pitorac & Vasile-Petru Hategan, 2019. "The Romanian Family Businesses Philosophy for Performance and Sustainability," Sustainability, MDPI, vol. 11(6), pages 1-22, March.
    52. Abel Duarte Alonso & Seng Kok & Michelle O’Shea, 2018. "Family Businesses and Adaptation: A Dynamic Capabilities Approach," Journal of Family and Economic Issues, Springer, vol. 39(4), pages 683-698, December.
    53. Tai-Yuan Chen & Zhaoyang Gu & Keiichi Kubota & Hitoshi Takehara, 2015. "Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 5, pages 21-47, December.

  4. Henri C. Dekker & Tom Groot & Martijn Schoute & Eelke Wiersma, 2012. "Determinants of the Use of Value-based Performance Measures for Managerial Performance Evaluation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 39(9-10), pages 1214-1239, November.

    Cited by:

    1. Carlos Serrano-Cinca & Y. Fuertes-Callén & Begoña Gutiérrez-Nieto & B. Cuéllar-Fernández, 2011. "Path modeling to bankruptcy: causes and symptoms of the banking crisis," Working Papers CEB 11-007, ULB -- Universite Libre de Bruxelles.
    2. Sebastian Firk & Torben Schmidt & Michael Wolff, 2019. "Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 418-450, March.
    3. Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2015. "A field study of Value-Based Management sophistication: The role of shareholders," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 65-100.
    4. Andrea Quintiliani, 2018. "The Relationship between the Market Value Added of SMEs Listed on AIM Italia and Internal Measures of Value Creation," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(1), pages 121-131, January.
    5. Christian Brück & Jonas Ludwig & Anja Schwering, 2018. "The use of value-based management in family firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 383-416, February.

  5. Shannon W. Anderson & Henri C. Dekker & Karen L. Sedatole, 2010. "An Empirical Examination of Goals and Performance-to-Goal Following the Introduction of an Incentive Bonus Plan with Participative Goal Setting," Management Science, INFORMS, vol. 56(1), pages 90-109, January.

    Cited by:

    1. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
    2. Minkyung Kim & K. Sudhir & Kosuke Uetake & Rodrigo Canales, 2018. "When Salespeople Manage Customer Relationships: Multidimensional Incentives and Private Information," Cowles Foundation Discussion Papers 2122, Cowles Foundation for Research in Economics, Yale University.
    3. Stavroula Spyropoulou & Constantine S. Katsikeas & Dionysis Skarmeas & Neil A. Morgan, 2018. "Strategic goal accomplishment in export ventures: the role of capabilities, knowledge, and environment," Journal of the Academy of Marketing Science, Springer, vol. 46(1), pages 109-129, January.
    4. Alexander Burck & Martin Glaum & Kati Schnürer, 2018. "Cash-Flow-Planung – Anforderungen und praktische Umsetzung im internationalen Konzern [Cash-Flow Planning – Requirements and Implementation in a Multinational Corporation]," Schmalenbach Journal of Business Research, Springer, vol. 70(4), pages 393-425, December.
    5. Patrick Kampkötter & Kathrin Marggraf & Jan-Hendrik Zimmermann, 2017. "Determinants and effects of formal target agreements: an empirical investigation of German firms," Review of Managerial Science, Springer, vol. 11(1), pages 1-18, January.
    6. Gómez Miñambres, Joaquín, 2011. "Make it challenging : motivation through goal setting," UC3M Working papers. Economics we1123, Universidad Carlos III de Madrid. Departamento de Economía.
    7. Cook, Wade D. & Ramón, Nuria & Ruiz, José L. & Sirvent, Inmaculada & Zhu, Joe, 2019. "DEA-based benchmarking for performance evaluation in pay-for-performance incentive plans," Omega, Elsevier, vol. 84(C), pages 45-54.
    8. Martin Holzhacker & Stephan Kramer & Michal Matějka & Nick Hoffmeister, 2019. "Relative Target Setting and Cooperation," Journal of Accounting Research, Wiley Blackwell, vol. 57(1), pages 211-239, March.
    9. Ho, Joanna L.Y. & Wu, Anne & Wu, Steve Y.C., 2014. "Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizations," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 38-58.
    10. Albert, Philipp & Kübler, Dorothea & Silva-Goncalves, Juliana, 2022. "Peer effects of ambition," Journal of Economic Behavior & Organization, Elsevier, vol. 193(C), pages 161-195.
    11. Arnold, Markus C. & Artz, Martin, 2015. "Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 61-77.
    12. Jan Bouwens & Peter Kroos, 2017. "The Interplay Between Forward-Looking Measures and Target Setting," Management Science, INFORMS, vol. 63(9), pages 2868-2884, September.
    13. Othar Kordsachia, 2021. "A risk management perspective on CSR and the marginal cost of debt: empirical evidence from Europe," Review of Managerial Science, Springer, vol. 15(6), pages 1611-1643, August.
    14. Gómez-Miñambres, Joaquín, 2012. "Motivation through goal setting," Journal of Economic Psychology, Elsevier, vol. 33(6), pages 1223-1239.
    15. Zubanov, N.V., 2012. "Risk Aversion and Effort in an Incentive Pay Scheme with Multiplicative Noise: Theory and Experimental Evidence," ERIM Report Series Research in Management ERS-2012-005-STR, 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.
    16. Francisco Brahm & Joaquin Poblete, 2018. "Incentives and Ratcheting in a Multiproduct Firm: A Field Experiment," Management Science, INFORMS, vol. 64(10), pages 4552-4571, October.
    17. Hyun Seok (Huck) Lee & Saravanan Kesavan & Camelia Kuhnen, 2022. "When do group incentives for retail store managers work?," Production and Operations Management, Production and Operations Management Society, vol. 31(8), pages 3077-3095, August.
    18. Christoph Feichter & Isabella Grabner, 2020. "Empirische Forschung zu Management Control – Ein Überblick und neue Trends [Empirical Management Control Reserach—An Overview and Future Directions]," Schmalenbach Journal of Business Research, Springer, vol. 72(2), pages 149-181, June.
    19. Michal Matějka & Korok Ray, 2017. "Balancing difficulty of performance targets: theory and evidence," Review of Accounting Studies, Springer, vol. 22(4), pages 1666-1697, December.
    20. Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
    21. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
    22. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.

  6. Henri C. Dekker & Alexandra Van den Abbeele, 2010. "Organizational Learning and Interfirm Control: The Effects of Partner Search and Prior Exchange Experiences," Organization Science, INFORMS, vol. 21(6), pages 1233-1250, December.

    Cited by:

    1. Lumineau, Fabrice & Frechet, Marc & Puthod, Dominique, 2011. "An organizational learning perspective on contract design," MPRA Paper 38360, University Library of Munich, Germany.
    2. Ali Shamsollahi & Danielle A. Chmielewski-Raimondo & Simon J. Bell & Reza Kachouie, 2021. "Buyer–supplier relationship dynamics: a systematic review," Journal of the Academy of Marketing Science, Springer, vol. 49(2), pages 418-436, March.
    3. Suying Yang & Yanhui Mao & Tao Liu & Conrad Baldner & Scott Roberts & Shaokai Lu, 2023. "Achieving ambidextrous learning in construction engineering project partnerships: the roles of formal control and Chinese guanxi," Asian Business & Management, Palgrave Macmillan, vol. 22(1), pages 431-462, February.
    4. Vanesa Solís-Rodríguez & Manuel González-Díaz, 2019. "Prior interactions and contractual completeness in Spanish franchising," Small Business Economics, Springer, vol. 53(3), pages 795-812, October.
    5. Jeffrey J. Reuer & Ramakrishna Devarakonda, 2017. "Partner Selection in R&D Collaborations: Effects of Affiliations with Venture Capitalists," Organization Science, INFORMS, vol. 28(3), pages 574-595, June.
    6. Reusen, Evelien & Stouthuysen, Kristof, 2020. "Trust transfer and partner selection in interfirm relationships," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    7. Reusen, Evelien & Stouthuysen, Kristof, 2017. "Misaligned control: The role of management control system imitation in supply chains," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 22-35.
    8. 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.
    9. Africa Ariño & Jeffrey J. Reuer & Kyle J. Mayer & Juan Jané, 2014. "Contracts, Negotiation, and Learning: An Examination of Termination Provisions," Journal of Management Studies, Wiley Blackwell, vol. 51(3), pages 379-405, May.
    10. Fabrice Lumineau & Marc Fréchet & Dominique Puthod, 2011. "An organizational learning perspective of the contracting process," Post-Print halshs-01019320, HAL.
    11. Oliver Schilke & Karen S. Cook, 2015. "Sources of alliance partner trustworthiness: Integrating calculative and relational perspectives," Strategic Management Journal, Wiley Blackwell, vol. 36(2), pages 276-297, February.
    12. Shen, Lu & Su, Chenting & Zheng, Xu & Zhuang, Guijun, 2019. "Contract design capability as a trust enabler in the pre-formation phase of interfirm relationships," Journal of Business Research, Elsevier, vol. 95(C), pages 103-115.
    13. 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.
    14. Broekhuizen, Thijs & Dekker, Henri & de Faria, Pedro & Firk, Sebastian & Nguyen, Dinh Khoi & Sofka, Wolfgang, 2023. "AI for managing open innovation: Opportunities, challenges, and a research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    15. Shannon W. Anderson & Henri C. Dekker & Alexandra Van den Abbeele, 2017. "Costly Control: An Examination of the Trade-off Between Control Investments and Residual Risk in Interfirm Transactions," Management Science, INFORMS, vol. 63(7), pages 2163-2180, July.
    16. 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.
    17. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
    18. Gupta, Samir & Polonsky, Michael, 2014. "Inter-firm learning and knowledge-sharing in multinational networks: An outsourced organization's perspective," Journal of Business Research, Elsevier, vol. 67(4), pages 615-622.
    19. Irina Surdu & Henrich R. Greve & Gabriel R. G. Benito, 2021. "Back to basics: Behavioral theory and internationalization," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(6), pages 1047-1068, August.
    20. Yang, Rui & Che, Tong & Lai, Fujun, 2021. "The Impacts of production linkages on cross-regional collaborative innovations: The role of inter-regional network capital✰," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
    21. Wang, Yu & Chen, Yongqiang & Wang, Wenqian & Tang, Yinqiu, 2019. "Differentiating two types of learning in contract design: Evidence from the construction industry," Scandinavian Journal of Management, Elsevier, vol. 35(1), pages 1-11.

  7. Dekker, Henri C., 2008. "Partner selection and governance design in interfirm relationships," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 915-941.

    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. Lennart Söderberg & Lars Bengtsson & Matti Kaulio, 2017. "A model for outsourcing and governing of maintenance within the process industry," Operations Management Research, Springer, vol. 10(1), pages 20-32, June.
    3. 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.
    4. 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.
    5. Reusen, Evelien & Stouthuysen, Kristof, 2020. "Trust transfer and partner selection in interfirm relationships," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    6. 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.
    7. Reusen, Evelien & Stouthuysen, Kristof, 2017. "Misaligned control: The role of management control system imitation in supply chains," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 22-35.
    8. 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.
    9. Lou, Zhukun & Ye, Ailin & Mao, Jinye & Zhang, Chuan, 2022. "Supplier selection, control mechanisms, and firm innovation: Configuration analysis based on fsQCA," Journal of Business Research, Elsevier, vol. 139(C), pages 81-89.
    10. Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2020. "Private equity firms and management control: the framing of shareholder-oriented practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 953-987, December.
    11. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    12. Kornberger Martin & Pflueger Dane & Mouritsen Jan, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02276737, HAL.
    13. Henri C. Dekker & Alexandra Van den Abbeele, 2010. "Organizational Learning and Interfirm Control: The Effects of Partner Search and Prior Exchange Experiences," Organization Science, INFORMS, vol. 21(6), pages 1233-1250, December.
    14. Carmela Rizza & Daniela Ruggeri, 2016. "The performativity of Accounting Information System in interfirm relationships," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 71-89.
    15. Carole Donada, 2014. "Pour une réingénierie des partenariats verticaux : le cas de la Plateforme de la Filière Automobile," Working Papers hal-00926734, HAL.
    16. Rozenfeld, Gabriela Cecylia & Scapens, Robert William, 2021. "Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    17. 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.
    18. 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.
    19. Shannon W. Anderson & Henri C. Dekker & Alexandra Van den Abbeele, 2017. "Costly Control: An Examination of the Trade-off Between Control Investments and Residual Risk in Interfirm Transactions," Management Science, INFORMS, vol. 63(7), pages 2163-2180, July.
    20. 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).
    21. 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.
    22. Gisele de Campos Ribeiro & Carole Donada & Caroline Mothe & Gwenaëlle Nogatchewsky, 2019. "The Respective Effects of Virtues and Inter-Organizational Management Control Systems on Relationship Quality and Performance: Virtues Win," Post-Print hal-01700970, HAL.
    23. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    24. Oll, Grete, 2014. "Opportunistic Disclosure in the Inter-Organizational Relationships," Discussion Papers on Economics 21/2014, University of Southern Denmark, Department of Economics.
    25. Carole Donada & Caroline Mothe & Gwenaëlle Nogatchewsky & Gisele Campos Ribeiro, 2019. "The Respective Effects of Virtues and Inter-organizational Management Control Systems on Relationship Quality and Performance: Virtues Win," Journal of Business Ethics, Springer, vol. 154(1), pages 211-228, January.

  8. 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.

    Cited by:

    1. Benoit A. Aubert & Jean Francois Houde & Suzanne Rivard & Michel Patry, 0. "Determinants of contract completeness for information technology outsourcing," Information Technology and Management, Springer, vol. 0, pages 1-16.
    2. Damien Bo, 2009. "Inter-Organizational Controls in Public Land Concession Contracts," Working Papers hal-00462488, HAL.
    3. Belderbos, René & Cassiman, Bruno & Faems, Dries & Leten, Bart & Van Looy, Bart, 2014. "Co-ownership of intellectual property: Exploring the value-appropriation and value-creation implications of co-patenting with different partners," Research Policy, Elsevier, vol. 43(5), pages 841-852.
    4. Schneider, Christian O. & Bremen, Philipp & Schönsleben, Paul & Alard, Robert, 2013. "Transaction cost economics in global sourcing: Assessing regional differences and implications for performance," International Journal of Production Economics, Elsevier, vol. 141(1), pages 243-254.
    5. Duplat, Valérie & Coeurderoy, Régis & Hagedoorn, John, 2018. "Contractual governance and the choice of dispute-resolution mechanisms: Evidence on technology licensing," Research Policy, Elsevier, vol. 47(6), pages 1096-1110.
    6. Lumineau, Fabrice & Quelin, Bertrand, 2012. "An Empirical Investigation of Interorganizational Opportunism and Contracting Mechanisms," MPRA Paper 38362, University Library of Munich, Germany.
    7. Aswani, Reema & Kar, Arpan Kumar & Ilavarasan, P. Vigneswara & Dwivedi, Yogesh K., 2018. "Search engine marketing is not all gold: Insights from Twitter and SEOClerks," International Journal of Information Management, Elsevier, vol. 38(1), pages 107-116.
    8. Joshua R. Bruce & John M. de Figueiredo & Brian S. Silverman, 2019. "Public contracting for private innovation: Government capabilities, decision rights, and performance outcomes," Strategic Management Journal, Wiley Blackwell, vol. 40(4), pages 533-555, April.
    9. Yeung, Kwong & Lee, Peter K.C. & Yeung, Andy C.L. & Cheng, T.C.E., 2013. "Supplier partnership and cost performance: The moderating roles of specific investments and environmental uncertainty," International Journal of Production Economics, Elsevier, vol. 144(2), pages 546-559.
    10. George Hendrikse & Patrick Hippmann & Josef Windsperger, 2015. "Trust, transaction costs and contractual incompleteness in franchising," Small Business Economics, Springer, vol. 44(4), pages 867-888, April.
    11. Suying Yang & Yanhui Mao & Tao Liu & Conrad Baldner & Scott Roberts & Shaokai Lu, 2023. "Achieving ambidextrous learning in construction engineering project partnerships: the roles of formal control and Chinese guanxi," Asian Business & Management, Palgrave Macmillan, vol. 22(1), pages 431-462, February.
    12. Van den Abbeele, Alexandra & Roodhooft, Filip & Warlop, Luk, 2009. "The effect of cost information on buyer-supplier negotiations in different power settings," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 245-266, February.
    13. Dekker, Henri C., 2008. "Partner selection and governance design in interfirm relationships," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 915-941.
    14. Demi Chung & David A. Hensher, 2015. "Modelling Risk Perceptions of Stakeholders in Public–Private Partnership Toll Road Contracts," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 437-483, September.
    15. Fang, F., 2019. "When performance shortfall arises, contract or trust? A multi-method study of the impact of contractual and relational governances on performance in public – private partnerships," Other publications TiSEM 473840ee-6945-4a93-9326-5, Tilburg University, School of Economics and Management.
    16. Sean M. Handley & Corey M. Angst, 2015. "The impact of culture on the relationship between governance and opportunism in outsourcing relationships," Strategic Management Journal, Wiley Blackwell, vol. 36(9), pages 1412-1434, September.
    17. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez, 2018. "What Makes Management Control Information Useful in Buyer–Supplier Relationships?," JRFM, MDPI, vol. 11(3), pages 1-16, June.
    18. Mitręga, Maciej & Choi, Tsan-Ming, 2021. "How small-and-medium transportation companies handle asymmetric customer relationships under COVID-19 pandemic: A multi-method study," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 148(C).
    19. D. Zouari, 2011. "Inter-organizaional issues toward a "greener" supply chain," Post-Print halshs-00659348, HAL.
    20. 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.
    21. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    22. 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.
    23. 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.
    24. Reusen, Evelien & Stouthuysen, Kristof, 2017. "Misaligned control: The role of management control system imitation in supply chains," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 22-35.
    25. Marco Furlotti, 2007. "There is more to contracts than incompleteness: a review and assessment of empirical research on inter-firm contract design," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 11(1), pages 61-99, March.
    26. 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.
    27. Yoon, Dae-Hee, 2018. "Strategic delegation, stock options, and investment hold-up problems," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 1-14.
    28. Africa Ariño & Jeffrey J. Reuer & Kyle J. Mayer & Juan Jané, 2014. "Contracts, Negotiation, and Learning: An Examination of Termination Provisions," Journal of Management Studies, Wiley Blackwell, vol. 51(3), pages 379-405, May.
    29. Marc Bollecker & Wilfrid Azan, 2008. "Les frontières de la recherche en contrôle de gestion : une analyse des cadres théoriques mobilisés," Post-Print halshs-00522395, HAL.
    30. Praxmarer-Carus, Sandra, 2014. "Why the proposal of a complex contract may harm or foster a partner's trust," Journal of Business Research, Elsevier, vol. 67(7), pages 1421-1429.
    31. Mooi, Erik A. & Gilliland, David I., 2013. "How contracts and enforcement explain transaction outcomes," International Journal of Research in Marketing, Elsevier, vol. 30(4), pages 395-405.
    32. Henri C. Dekker & Alexandra Van den Abbeele, 2010. "Organizational Learning and Interfirm Control: The Effects of Partner Search and Prior Exchange Experiences," Organization Science, INFORMS, vol. 21(6), pages 1233-1250, December.
    33. Dayah Abdi Kulmie & Mohamed Abdirahman Abdulle & Mukhtar Sheikh Hussein & Hussein Abdi Mohamud, 2023. "Effects of Islamic Modes of Financing on Profitability of Banking Institutions," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(5), pages 237-237, October.
    34. 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.
    35. Martin, Xavier, 2013. "Solving theoretical and empirical conundrums in international strategy research by matching foreign entry mode choices and performance," Other publications TiSEM 7645ea46-0b9a-4fc0-ae33-a, Tilburg University, School of Economics and Management.
    36. Reuer, Jeffrey & Devarakonda, S.V., 2015. "Mechanisms of hybrid governance : Administrative committees in non-equity alliances," Other publications TiSEM 063d9ccc-59c8-4e76-a77d-8, Tilburg University, School of Economics and Management.
    37. Björn Eckhard & Thomas Mellewigt & Ingo Weller, 2009. "Vertragsgestaltung in der Automobilindustrie: Transaktionsmerkmale, Erfahrungslernen und Wissensmanagement," Schmalenbach Journal of Business Research, Springer, vol. 61(5), pages 499-529, August.
    38. Yongcheng Fu & Yongqiang Chen & Shuibo Zhang & Wenqian Wang, 2015. "Promoting cooperation in construction projects: an integrated approach of contractual incentive and trust," Construction Management and Economics, Taylor & Francis Journals, vol. 33(8), pages 653-670, August.
    39. 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.
    40. Tobias Johansson, 2015. "A Critical Appraisal of the Current Use of Transaction Cost Explanations for Government Make-Or-Buy Choices: Towards a Contingent Theory and Forms of Tests," Public Management Review, Taylor & Francis Journals, vol. 17(5), pages 661-678, May.
    41. Ashton Hawk & Jeffrey J. Reuer & Andrew Garofolo, 2021. "The Impact of Firm Speed Capabilities on the Decision to Partner or Go It Alone," Strategy Science, INFORMS, vol. 6(3), pages 191-208, September.
    42. Devarakonda, Ramakrishna & Reuer, Jeffrey J. & Tadikonda, Harsha, 2022. "Founder social capital and value appropriation in R&D alliance agreements," Research Policy, Elsevier, vol. 51(4).
    43. Shannon W. Anderson & Henri C. Dekker & Alexandra Van den Abbeele, 2017. "Costly Control: An Examination of the Trade-off Between Control Investments and Residual Risk in Interfirm Transactions," Management Science, INFORMS, vol. 63(7), pages 2163-2180, July.
    44. Yuanyuan Chen & Anandhi Bharadwaj, 2009. "An Empirical Analysis of Contract Structures in IT Outsourcing," Information Systems Research, INFORMS, vol. 20(4), pages 484-506, December.
    45. 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.
    46. Richardson, Alan J. & Kilfoyle, Eksa, 2009. "Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 939-956, November.
    47. Alex Scott & Christopher W. Craighead & Chris Parker, 2020. "Now You See It, Now You Don't: Explicit Contract Benefits In Extralegal Exchanges," Production and Operations Management, Production and Operations Management Society, vol. 29(6), pages 1467-1486, June.
    48. Bin Jiang, 2009. "Implementing Supplier Codes of Conduct in Global Supply Chains: Process Explanations from Theoretic and Empirical Perspectives," Journal of Business Ethics, Springer, vol. 85(1), pages 77-92, March.
    49. Lonsdale, Chris & Sanderson, Joe & Watson, Glyn & Peng, Fei, 2016. "Beyond intentional trust: supplier opportunism and management control mechanisms in public sector procurement and contracting," MPRA Paper 76094, University Library of Munich, Germany.
    50. Peng, Xuan & Wang, Xiongyuan & Chan, Kam C., 2020. "Does supplier stability matter in initial public offering pricing?," International Journal of Production Economics, Elsevier, vol. 225(C).
    51. Vaidyanathan Jayaraman & Zuoming Liu, 2019. "Aligning governance mechanisms with task features to improve service capabilities---an empirical study of professional service outsourcing in India," Operations Management Research, Springer, vol. 12(1), pages 19-39, June.
    52. Benoit A. Aubert & Jean Francois Houde & Suzanne Rivard & Michel Patry, 2017. "Determinants of contract completeness for information technology outsourcing," Information Technology and Management, Springer, vol. 18(4), pages 277-292, December.
    53. Neale G. O’Connor & Yan Du & Zhilin Yang & Mohammadreza Akbari, 2023. "Managing from a distance in international purchasing and supply," Operations Management Research, Springer, vol. 16(2), pages 594-619, June.
    54. Dennis Campbell, 2012. "Discussion of The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 593-604, May.
    55. 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.
    56. Watson, Glyn & Lonsdale, Chris & Peng, Fei & Sanderson, Joe, 2012. "Lessons for Procurement and Contract Management Practice in the Public Sector: Evidence from a Quantitative Study," MPRA Paper 47686, University Library of Munich, Germany.
    57. Anjana Susarla & Ramanath Subramanyam & Prasanna Karhade, 2010. "Contractual Provisions to Mitigate Holdup: Evidence from Information Technology Outsourcing," Information Systems Research, INFORMS, vol. 21(1), pages 37-55, March.
    58. 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.

  9. 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.

    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. Kastberg, Gustaf, 2014. "Framing shared services," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 743-756.
    3. Heidi Sundin & David Brown & James Wakefield & Janet Ranganathan, 2009. "Management Control Systems in a Non-Enterprise Network: The Greenhouse Gas Protocol Initiative," Australian Accounting Review, CPA Australia, vol. 19(2), pages 93-102, June.
    4. Ellen Haustein & Robert Luther & Peter Schuster, 2014. "Management control systems in innovation companies: a literature based framework," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 343-382, February.
    5. Damien Bo, 2009. "Inter-Organizational Controls in Public Land Concession Contracts," Working Papers hal-00462488, HAL.
    6. 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.
    7. Hartmann, Frank & Slapnicar, Sergeja, 2009. "How formal performance evaluation affects trust between superior and subordinate managers," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 722-737, August.
    8. 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.
    9. van Fenema, Paul C. & Loebbecke, Claudia, 2014. "Towards a framework for managing strategic tensions in dyadic interorganizational relationships," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 516-524.
    10. Duplat, Valérie & Coeurderoy, Régis & Hagedoorn, John, 2018. "Contractual governance and the choice of dispute-resolution mechanisms: Evidence on technology licensing," Research Policy, Elsevier, vol. 47(6), pages 1096-1110.
    11. Lumineau, Fabrice & Quelin, Bertrand, 2012. "An Empirical Investigation of Interorganizational Opportunism and Contracting Mechanisms," MPRA Paper 38362, University Library of Munich, Germany.
    12. Damien Mourey, 2009. "Les impensés des approches décontextualisées du contrôle des relations inter-firmes," Post-Print halshs-00459150, HAL.
    13. Maree Storer & Paul Hyland, 2011. "Utilizing Industry-led Innovation Capacity to Enhance Supply Chain Performance : An Empirical Study," Modern Applied Science, Canadian Center of Science and Education, vol. 5(6), pages 1-55, December.
    14. Lumineau, Fabrice & Frechet, Marc & Puthod, Dominique, 2011. "An organizational learning perspective on contract design," MPRA Paper 38360, University Library of Munich, Germany.
    15. Wessel, Stephan & Decker, Carolin & Lange, Knut S.G. & Hack, Andreas, 2014. "One size does not fit all: Entrepreneurial families’ reliance on family offices," European Management Journal, Elsevier, vol. 32(1), pages 37-45.
    16. Holtgrave, Maximilian & Nienaber, Ann-Marie & Ferreira, Carlos, 2017. "Untangling the trust–control nexus in international buyer–supplier exchange relationships: An investigation of the changing world regarding relationship length," European Management Journal, Elsevier, vol. 35(4), pages 523-537.
    17. Bertrand Masquefa, 2008. "Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective," Post-Print halshs-00282391, HAL.
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    2. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
    3. Ofileanu Dimi & Bumbescu Sorina Simona, 2014. "Target Costing – The Response Of The Managerial Accounting To Changes In The Environment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 45-55, June.
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    13. Filomena, Tiago Pascoal & Neto, Francisco Jos Kliemann & Duffey, Michael Robert, 2009. "Target costing operationalization during product development: Model and application," International Journal of Production Economics, Elsevier, vol. 118(2), pages 398-409, April.
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