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Governance and control as mediating instruments in an inter-firm relationship towards collaboration or transactions?

Governance and control as mediating instruments in an inter-firm relationship towards collaboration or transactions?

 Muhammad, Kaleem Zahir-ul-Hassan.
 p365-p389 English
Kế toánTài chínhControl structures.Mediating instruments.Performance measures.Inter-firm relationship.Contract,
Tác giả CN Muhammad, Kaleem Zahir-ul-Hassan.
Nhan đề Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions? / Muhammad Kaleem Zahir-ul-Hassan, Reinald A. Minnaar & Ed Vosselman
Mô tả vật lý p365-p389
Tóm tắt This paper explores the mediation of governance and control structures in an inter-firm relationship between a semiconductor producer and its contractor. As mediating instruments the contract and the control structures are not just pre-given results of distanced managerial decision-making, but are generated in and constitutive of the relationship. They offer the possibility to interpret and to interact and they contribute to more or less unexpected transformations in the relationship. In particular, the study explores how the mediation of the governance and control structures has socialising and/or individualising consequences. The paper particularly offers insights into how the mediation of the governance and control structures is impacted by changes in boundary spanners (i.e. managers who represent their organisations in an inter-firm relationship). The paper draws on Roberts 2001. Trust and control in Anglo-American systems of corporate governance: the individualizing and socializing effects of processes of accountability. Human Relations, 54 (12), 1547–1572. and distinguishes four patterns of governance that may be consequential of mediation by governance and control structures: immobilised governance, individualised governance, socialised governance and complementary governance. The study illustrates that accounting is not so much a force that creates transparency for distanced others, but a constitutive mechanism that produces a collaborative inter-firm relationship with socialised governance. It provides a basis for discussion and debate in the relationship
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Control structures.
Từ khóa tự do Mediating instruments.
Từ khóa tự do Performance measures.
Từ khóa tự do Inter-firm relationship.
Từ khóa tự do Contract,
Tác giả(bs) CN Minnaar, Reinald A.
Tác giả(bs) CN Vosselman, Ed.
Nguồn trích Acounting and business research- 2016, Vol46, N.4
MARC
Hiển thị đầy đủ trường & trường con
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100[ 0] |a Muhammad, Kaleem Zahir-ul-Hassan.
245[1 0] |a Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions? / |c Muhammad Kaleem Zahir-ul-Hassan, Reinald A. Minnaar & Ed Vosselman
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520[ ] |a This paper explores the mediation of governance and control structures in an inter-firm relationship between a semiconductor producer and its contractor. As mediating instruments the contract and the control structures are not just pre-given results of distanced managerial decision-making, but are generated in and constitutive of the relationship. They offer the possibility to interpret and to interact and they contribute to more or less unexpected transformations in the relationship. In particular, the study explores how the mediation of the governance and control structures has socialising and/or individualising consequences. The paper particularly offers insights into how the mediation of the governance and control structures is impacted by changes in boundary spanners (i.e. managers who represent their organisations in an inter-firm relationship). The paper draws on Roberts 2001. Trust and control in Anglo-American systems of corporate governance: the individualizing and socializing effects of processes of accountability. Human Relations, 54 (12), 1547–1572. and distinguishes four patterns of governance that may be consequential of mediation by governance and control structures: immobilised governance, individualised governance, socialised governance and complementary governance. The study illustrates that accounting is not so much a force that creates transparency for distanced others, but a constitutive mechanism that produces a collaborative inter-firm relationship with socialised governance. It provides a basis for discussion and debate in the relationship
650[1 7] |a Kế toán |x Nghiên cứu |2 TV ĐHHN
650[1 7] |a Tài chính |x Nghiên cứu |2 TV ĐHHN
653[ ] |a Control structures.
653[ ] |a Mediating instruments.
653[ ] |a Performance measures.
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700[ 1] |a Vosselman, Ed.
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