Ditillo / Caglio Controlling Collaboration between Firms

How to build and Maintain Successful Relationships with External Partners
1. Auflage 2011
ISBN: 978-0-08-094150-9
Verlag: Elsevier Science & Techn.
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 218 Seiten, Web PDF

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

Autoren/Hrsg.

Ditillo, Angelo

Caglio, Ariela

Inhaltsverzeichnis

1;Front cover;1
2;Controlling collaboration between firms;4
3;Copyright page;5
4;Contents;8
5;List of figures;10
6;List of tables;11
7;Preface;12
8;Chapter 1 Collaboration between firms;16
8.1;The variety of cooperative forms;18
8.2;Common regularities among collaborative forms;26
9;Chapter 2 Why firms collaborate;28
9.1;The reasons of collaboration between firms;30
9.2;The determinants of collaboration;33
9.3;The influencing factors on collaboration proliferation;37
10;Chapter 3 How to organise firms' collaboration;42
10.1;How to choose governance structures to organise business exchanges;44
10.2;Why choosing between market and hierarchy when you can use both? The 'hybrid' alternative;48
10.3;Hybrids as networks of relationships;57
11;Chapter 4 The control of collaboration across organisational boundaries;62
11.1;The role of control in monitoring collaborating partners;64
11.2;Task characteristics as determinants of control choices;69
11.3;Types of alliance as determinants of inter-partner control modes;76
11.4;The relationship between trust and control;79
12;Chapter 5 Collaborative information sharing across organisational boundaries;82
12.1;Achieving transparency in collaborative relationships through accounting information exchanges: the state-of-the-art;84
12.2;Extending budgets and programs across organisational boundaries;85
12.3;Inter-organisational performance measurement of collaboration;88
12.4;Cost measurement and management practices to support collaboration;93
12.5;A networked-based approach to management accounting and the design of accounting information networks for collaborative relationships: going a step further;110
13;Chapter 6 'Fashionable' control and information sharing practices of collaborating firms;116
13.1;Contemporary control practices in collaborative relationships: a survey;118
13.2;Multiple case study analysis: comparing control practices in partnerships;131
13.3;Generalising from a comparative analysis of the case studies: guidelines and recommendations;180
14;References;192
15;Index;214
15.1;A;214
15.2;B;214
15.3;C;214
15.4;D;215
15.5;E;215
15.6;F;215
15.7;G;215
15.8;H;215
15.9;I;215
15.10;J;216
15.11;K;216
15.12;L;216
15.13;M;216
15.14;N;217
15.15;O;217
15.16;P;217
15.17;R;217
15.18;S;218
15.19;T;218
15.20;U;218
15.21;V;218