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Strategic management accounting in close inter-organisational relationships

Strategic management accounting in close inter-organisational relationships

 Carlsson-Walla, Martin.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 27-54. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessStrategyClose inter-organisational relationshipsInter-organisational accountingStrategic management accounting
Tác giả CN Carlsson-Walla, Martin.
Nhan đề Strategic management accounting in close inter-organisational relationships / Martin Carlsson-Walla, Kalle Krausa & Johnny Lindab.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 27-54.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt This paper provides a conceptual comparison between the ‘mainstream strategic management accounting’ literature, the ‘accounting and strategising’ literature and ‘strategic management accounting (SMA) in close inter-organisational relationships’. It concludes that ‘SMA in close inter-organisational relationships’ shares some important characteristics with the ‘accounting and strategising’ literature. Important differences were found, too, though. These mainly concerned the need to understand individuals working for close partners as preparers of strategic information; the need for disaggregated accounting information about unique connections to close partners and about the role of indirect benefits that follow from close connections and the need for the company to not only collect information but also disperse diverse information within close inter-organisational relationships. Through an intensive case study of a global robot manufacturer, Robotics, this paper also provides novel empirical evidence on ‘SMA in close inter-organisational relationships’. For instance, SMA practices included indirect benefits, something mainly neglected in the existing literature on SMA. These indirect benefits involved a close customer s willingness to invest time and effort in Robotics’ technological development, thereby contributing to Robotics’ ability to attain revenue gains in its interactions with other customers. Our findings also have important implications for the ‘inter-organisational accounting’ literature, for instance, by highlighting the need to link more explicitly strategic decision-making with the current interest in the role of accounting in inter-organisational dynamics.
Thuật ngữ chủ đề Accounting-Periodicals.
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals.
Từ khóa tự do Strategy
Từ khóa tự do Close inter-organisational relationships
Từ khóa tự do Inter-organisational accounting
Từ khóa tự do Strategic management accounting
Tác giả(bs) CN Krausa, Kalle.
Tác giả(bs) CN Lindab, Johnny.
Nguồn trích Accounting and Business Research.- Volume 45, N1, 2015.
MARC
Hiển thị đầy đủ trường & trường con
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245[1 0] |a Strategic management accounting in close inter-organisational relationships / |c Martin Carlsson-Walla, Kalle Krausa & Johnny Lindab.
260[ ] |a London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : |b Routledge, Taylor & Francis , |c 2015.
300[ ] |a pages 27-54.
362[0 ] |a Vol. 45, N.1 (2015)
490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a This paper provides a conceptual comparison between the ‘mainstream strategic management accounting’ literature, the ‘accounting and strategising’ literature and ‘strategic management accounting (SMA) in close inter-organisational relationships’. It concludes that ‘SMA in close inter-organisational relationships’ shares some important characteristics with the ‘accounting and strategising’ literature. Important differences were found, too, though. These mainly concerned the need to understand individuals working for close partners as preparers of strategic information; the need for disaggregated accounting information about unique connections to close partners and about the role of indirect benefits that follow from close connections and the need for the company to not only collect information but also disperse diverse information within close inter-organisational relationships. Through an intensive case study of a global robot manufacturer, Robotics, this paper also provides novel empirical evidence on ‘SMA in close inter-organisational relationships’. For instance, SMA practices included indirect benefits, something mainly neglected in the existing literature on SMA. These indirect benefits involved a close customer s willingness to invest time and effort in Robotics’ technological development, thereby contributing to Robotics’ ability to attain revenue gains in its interactions with other customers. Our findings also have important implications for the ‘inter-organisational accounting’ literature, for instance, by highlighting the need to link more explicitly strategic decision-making with the current interest in the role of accounting in inter-organisational dynamics.
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