Inter-firm coordination as an Information problem. The case of a divisionalized company

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Antonio Leotta
Anno di pubblicazione 2016 Fascicolo 2016/2 Lingua Italiano
Numero pagine 22 P. 167-188 Dimensione file 264 KB
DOI 10.3280/MACO2016-002008
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

The extant literature on inter-organizational control distinguishes the main control problems as coordination problems and appropriation concerns. The present study focuses on coordination problems and is intended to understand the process leading to the hybrid nature of inter-firm coordination modes and the role of information in this process. In a theoretical part, after discussing the main critical assumptions underlying coordination studies, an integrative framework is proposed to conceptualize the coordination process and describe the role of information in this process. In Particular, the framework assumes inter-firm settings as a-centered and a-static, whence the relevance of an interpretive approach where coordination is viewed as a process characterized by dialectic interactions between coordinating actors. The empirical part of the study is aimed at verifying the explanatory power of the framework studying a case of outsourcing relations in a divisionalized company operating in the semi-conductor industry. The case provided useful data giving new insights that enrich the framework.;

Keywords:Coordination, information, inter-organizational relations.

  1. Agndal H., Nilsson U. (2009), Interorganizational cost management in the exchange process, Management Accounting Research, 20, pp. 85-101.
  2. Anthony R.N., Govindarajan V. (1998), Management Control Systems, ninth ed., Boston, Massachusetts, Irwin/McGraw-Hill.
  3. Barney J.B., Ouchi W.G. (1984), Information cost and organizational governance, Management Science.
  4. Bertalanffy L. Von (1950), An Outline of General Systems Theory, British Journal for the Philosophy of Science, Vol. 1, No. 2. DOI: 10.1093/bjps/I.2.134
  5. Busco C., Giovannoni E., Scapens R.W. (2008), Managing the tensions in integrating global organizations: the role of performance management systems, Management Accounting Research, 19, pp. 103-125.
  6. Caglio A, Ditillo A. (2008), A review and discussion of management control in inter-firm relationships. Achievements and future directions, Accounting, Organizations and Society, 37, pp. 865-898. DOI: 10.1016/j.aos.2008.08.001
  7. Caglio A, Ditillo A. (2009), Interdependence and accounting information exchanges in inter-firm relationships, Journal of Management & Governance, March.
  8. Càker M. (2008), Interwined coordination mechanisms in inter-organizational relationships with dominated suppliers, Management Accounting Research, 19, pp. 231-251.
  9. DOI: 10.1016/j.mar.2008.06.003
  10. Cardoni A. (2012), Business planning and management accounting in strategic networks: theoretical development and empirical evidence from enterprises’ network “agreement”, Management Control, Suppl. 3, pp. 91-116.
  11. DOI: 10.3280/MACO2013-SU3005
  12. Carr C., Ng J. (1995), Total cost control: Nissan and its UK supplier partnerships, Management Accounting Research, 6, pp. 347-365. DOI: 10.1006/mare.1995.1025
  13. Collini P., Frigotto M.L. (2013), Management Control Systems for exploration? A paradox and a challenge for research, Management Control, 1, pp. 27-44.
  14. DOI: 10.3280/MACO2013-001003
  15. Cooper R., Slagmulder R. (2004), Inter-organisational cost management and relational context, Accounting, Organisations and Society 29, pp. 1-26.
  16. DOI: 10.1016/S0361-3682(03)00020-5
  17. Das T., Teng B. (1996), Risk types and inter-firm alliance structures, Journal of Management Studies 33, 827-843. DOI: 10.1111/j.1467-6486.1996.tb00174.x
  18. Dekker H.C. (2003), Value chain analysis in interfirm relations – a field study, Management Accounting Research, 14, pp. 1–23. DOI: 10.1016/S1044-5005(02)00067-7
  19. Dekker H.C. (2004), Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements, Accounting, Organization and Society, 29, pp. 27-49. DOI: 10.1016/S0361-3682(02)00056-9
  20. Galbraith, J.R. (1977), Organization design, Reading, MA, Addison-Wesley.
  21. Grandori A.G. (1997 a.), An organizational assessment of interfirm coordination modes, Organization Studies, 18, pp. 897-925. DOI: 10.1177/017084069701800601
  22. Grandori A.G. (1997 b.), Governance structures, coordination mechanisms and cognitive models, The Journal of Management and Governance, 1, pp. 29-47.
  23. DOI: 10.1023/A:1009977627870
  24. Grandori A. (1995), L’organizzazione delle attività economiche, Bologna, Il Mulino
  25. Grandori A. (1984), A Prescriptive Contingency View of Organizational Decision Making, Administrative Science Quarterly 29, pp. 192-208. DOI: 10.2307/2393173
  26. Gulati R., Singh H. (1998), The architecture of cooperation: managing coordination costs and appropriation concerns in strategic alliances, Administrative Science Quarterly, 43, pp. 781-814. DOI: 10.2307/2393616
  27. Gunasekaran A., Patel C., McGaughey R.E. (2001), Performance measure and metrics in a supply chain environment, International Journal of Operations & Production Management, 21, 71. DOI: 10.1108/01443570110358468
  28. Hàkansson H., Lind J. (2004), Accounting and network coordination, Accounting, Organizations and Society, 29, 51-72. DOI: 10.1016/S0361-3682(02)00058-2
  29. Hartmann F.G.H., Vaassen E.H.J. (2003), The changing role of management accounting and control systems—accounting for knowledge across domains, in Bhimani, Management Accounting in the Digital Economy, Oxford, Oxford University Press.
  30. Jensen, M., 2000. Value maximisation and the Corporate Objective Function, in Beer M., Nohria N. (Eds.), Breaking the Code of Change, Boston Massachusetts, Harvard Business School Press.
  31. Kwon T., Zmud R. (1987), Unifying the fragmented models of information systems implementation, in Boland R.J. & Hirschiem R. (Eds.), Critical issues in information systems research, New York, John Wiley
  32. Kaj¨uter P., Kulmala H. (2005), Open-book accounting in networks. Potential achievements and reasons for failures, Management Accounting Research, 16, pp.179-204.
  33. Langfield Smith K., Smith D. (2003), Management control systems and trust in outsourcing relationships, Management Accounting Research, 14, 281-307.
  34. DOI: 10.1016/S1044-5005(03)00046-5
  35. Leotta A (2014), I processi di cambiamento che portano alle scelte di “make and buy” e gli effetti del controllo dei sub-fornitori. Il caso STMicroelecronics, Management Control, 3, pp. 59-86. DOI: 10.3280/MACO2014-003004
  36. Mancini D. (2011), L’azienda-rete e le decisioni di partnership: il ruolo del Sistema informative relazionale, Management Control, 1, pp. 65-97.
  37. DOI: 10.3280/MACO2011-001004
  38. March J.G., Simon H.A. (1958), Organizations, New York, Wiley.
  39. Marchi L. (2013), Controllo interno-esterno nella valutazione dei rischi e delle performance aziendali, Management Control, 3, pp. 5-6.
  40. DOI: 10.3280/MACO2013-003001
  41. Massaro M., Moro A., Lucas M. (2012), Approcci formali e informali al controllo negli innovation network. la relazione tra leve del controllo e fattori della fiducia, 1, pp. 27-54. DOI: 10.3280/MACO2012-001003
  42. Massaro M., Zanin F., Bardy R. (2014), Levers of control and knowledge sharing in alliance among Large Firms and Small Firms in the pharmaceutical industry, Management Control, Special Issue 2, pp. 121-142. DOI: 10.3280/MACO2014-002006
  43. Miraglia R.A. (2012), Nuove tendenze nei sistemi di controllo e di misurazione delle performance, Management Control, 2, pp. 5-14. DOI: 10.3280/MACO2012-002001
  44. Miraglia R.A., Leotta A. (2010), The interaction between information and trust in the control of transactional relationships: theoretical perspectives and empirical support, in Epstein M., Manzoni J.F., Davila A., Performance Measurement & Management Control – Innovative Concepts & Practices, vol. 20, Emerald Group Publishing, Ltd, pp. 143-175.
  45. Morgan C. (2007), Supply network performance measurement: future challenges?, The international journal of logistic management, 18, 2, pp. 255-273.
  46. DOI: 10.1108/09574090710816968
  47. Mouritsen J., Hansen A., Hansen C. (2001), Inter-organisational control and organisational competencies: episodes around target cost management/functional analysis and open book accounting, Management Accounting Research, 12, pp. 221-244.
  48. Otley D.T., Berry A.J. (1980), Control, Organisation and Accounting, Accounting Organisations Society 5, pp. 231-244.
  49. Ouchi W.G. (1979), A Conceptual framework for the design of organizational control mechanisms, Management Science, 25, pp. 833-848.
  50. Ouchi W.G. (1980), Markets, Bureaucracies and Clans, Administrative Science Quarterly, 25, 129-141.
  51. Quattrone P., Hopper T. (2001), What does organisational change mean? Speculations on a taken for granted category, Management Accounting Research 12, pp. 403-435.
  52. DOI: 10.1006/mare.2001.0176
  53. Quattrone P., Hopper T. (2005), A _time–space odyssey_: management control systems in two multinational organizations, Accounting, Organization and Society, 30, pp. 735-764. DOI: 10.1016/j.aos.2003.10.006
  54. Seal W., Cullen J., Dunlop A., Ahmed M. (1999), Enacting a European supply chain: a case on the role of management accounting, Management Accounting Research, 10, pp. 303-322.
  55. Scapens R.W. (2004), Doing case research, in Humphrey C. and Lee B. (edited by), The real life guide to accounting research. A behind-the-scenes-view of using qualitative research method, Elsevier Ltd.
  56. Scapens R.W. (2007), Corporatisation and accounting change. The role of accounting and accountants in a Malaysian public utility, Management Accounting Research, 18, pp. 209-247.
  57. Simon H.A. (1964), On the concept of organizational goal, Administrative Science Quarterly, Vol. 9, No. 1, 1-22.
  58. Speklè R.F. (2001), Explaining management control structure variety: a transaction cost economics perspective, Accounting, Organizations e Society, 26, pp. 419-441.
  59. DOI: 10.1016/S0361-3682(00)00041-6
  60. Thompson J.D. (1967), Organization in action, New York, McGraw-Hill.
  61. Thompson J.D., Tuden A. (1959), Strategies, structures, and processes of organizational decision, in Thompson J.D., Hammond P.B., Hawkes R.W., Junker B.H., and Tuden A. (eds.), Comparative Studies in Administration: 195-216, Pittsburgh, University of Pittsburgh Press.
  62. Thrane S. (2007), The complexity of management accounting change: Bifurcation and oscillation in schizophrenic inter-organisational systems, Management Accounting Research, 18, pp. 248-272.
  63. Thrane S., Hald K.H. (2006), The emergence of boundaries and accounting in supply-fields: the dynamics of integration and fragmentation, Management Accounting Research, 17, pp. 288-314. DOI: 10.1016/j.mar.2006.06.001
  64. Tomkins C. (2001), Interdependencies, trust and information in relationships, alliances and networks, Accounting, Organizations and Society, 26, pp.161-191.
  65. DOI: 10.1016/S0361-3682(00)00018-0
  66. Van de Ven A.H. (1976), On the nature, formation and maintenance of relations among organizations, Academy of Management Review, October, 24-36.
  67. Van de Ven H.A., Poole M.S. (1995), Explaining Development and Change in Organisations, Acad. Manage Rev., 20, 510-540.
  68. van der Meer-Koistra J., Scapens R.W. (2008), The governance of lateral relations between and within organisations, Management Accounting Research, 19, 365-384.
  69. van der Meer-Koistra J., Vosselman E.G.J. (2000), Management control of interfirm transactional relationships: the case of industrial renovation and maintenance, Accounting, Organization and Society, 25, pp. 51-77. DOI: 10.1016/S0361-3682(99)00021-5
  70. Wicks A., Berman S., Jones T. (1999), The structure of optimal trust: moral and strategic implications, The Academy of Management Review, 24 (1).
  71. DOI: 10.5465/AMR.1999.1580443
  72. Wilkins A.L., Ouchi W.G. (1983), Efficient cultures: exploring the relationship between culture and organizational performance, Administrative Science Quarterly, 28.
  73. Williamson O.E. (1975), Markets and hierarchy. Analysis and antitrust implications, New York, The Free Press.
  74. Williamson O.E. (1985), The Economic Institutions of Capitalism: Market, Hierarchies and Relational contracting, New York, Free Press (tr. it.: Le istituzioni economiche del capitalismo. Imprese, mercati, rapporti contrattuali, Milano, FrancoAngeli, 1987).
  75. Yin R.K. (2003 a.), Case Study Research: Design and Methods (3rd ed. Vol. 5), Thousand Oaks, Sage Publications.
  76. Yin R.K. (2003 b.), Applications of case study research (2rd ed. Vol. 34), Thousand Oaks, Sage Publications.

Antonio Leotta, Inter-firm coordination as an Information problem. The case of a divisionalized company in "MANAGEMENT CONTROL" 2/2016, pp 167-188, DOI: 10.3280/MACO2016-002008