On the boundaries between intrafirm and interfirm management accounting research

Dekker, Henri C.

doi:10.1016/j.mar.2016.01.001

Cited by 72 publications

(143 citation statements)

References 92 publications

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“…Further, Nilsson and Ritzén (2014) noted that innovation performance management and communication are not clearly laid out to firms' stakeholders. Second, Dekker (2016) notes that the literature on the PM of external actors within innovation networks pays little attention to the factors involved in this form of performance management. This theme is complex (Provan & Sydow, 2008), and there are opportunities for the theoretical and practical development of PM within innovation networks (Sydow & Milward, 2003).…”

Section: Introductionmentioning

confidence: 99%

Building a bridge between performance management, radical innovation, and innovation networks: A systematic literature review

2019

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Research on performance management (PM) of networks and radical innovation has largely developed along two isolated paths. On the one hand, a growing body of knowledge addresses the use of performance management systems in the context of networks (notably for production and incremental innovation). On the other hand, radical innovation scholars have shown how innovation initiatives that are more uncertain demand the use of new approaches (e.g., new project management routines or different evaluative tools for portfolios). Some scholars even suggest that traditional PM may suppress radical innovation. Our study takes a different approach. It aims to bridge radical innovation and network performance management through a systematic review of the literature. Here, we adopt a hybrid approach that combines bibliometrics with content analysis. Whereas the literature often separates the issues of network performance management and radical innovation, our contribution expands the theory of network management and radical innovation by developing a conceptual framework based on these concepts, thus combining them. We also offer suggestions for further research on this approach. Our framework suggests that overall, the performance management of radical innovation networks presents different features (e.g., recursive rather than linear) and constructs (e.g., openness and unintended performance) from those of innovation network management.

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Section: Introductionmentioning

confidence: 99%

Building a bridge between performance management, radical innovation, and innovation networks: A systematic literature review

2019

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“…The decisions that are made within the firm have an impact on the behavior of other stakeholders and, vice versa, decisions made by these external stakeholders influence decisions within the organization. In this sense, we contribute to the emerging line of -mainly empiricalaccounting research that studies the interaction between a firm's corporate policy and the firm's non-financial stakeholders (e.g., Arora & Alam, 2005;Dekker, 2016;Hui, Klasa, & Yeung, 2012;Raman & Sharur, 2008;Sedatole, Vrettos, & Widener, 2012).…”

Section: Resultsmentioning

confidence: 99%

Providing Managerial Accounting Information in the Presence of a Supplier

Kopel

Riegler

Schneider

2019

European Accounting Review

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This paper identifies a novel effect which is crucial for the design of a management accounting information system. In contrast to prior literature, we explicitly model the firm's relationship to a supplier. We show that in addition to the previously identified trade-off -benefits of more information versus indirect or direct (agency) costs of information acquisition -another effect occurs: the input price effect. This effect influences the optimal design of the management accounting information system and changes the regimes where information acquisition is optimal for the principal. Also, in case of endogenous input prices we demonstrate that -perhaps surprisingly -paying an information rent to the agent can be beneficial because it works as a commitment towards an over-charging supplier to exploit the input price effect.

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“…However, in such a context, accounting information can certainly also play a role. It can contribute to building trust between partners in networks and partnerships (Dekker, ; Langfield‐Smith & Smith, ; Mouritsen & Thrane, ; Tomkins, ; Vosselman & van der Meer‐Kooistra, ) because it mutually reassures the parties involved that none of them have anything to “hide.” Tomkins () has argued that trust and the provision of information are clearly linked. Vosselman and van der Meer‐Kooistra (, pp.…”

Section: Discussionmentioning

confidence: 99%

NPM's “Ideals” About the Accountability and Control of Outsourced Activities: Tough, But Realizable, Or A Utopian Dream?

Bogt¹

2018

European Policy Analysis

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Based on 25 cases, the accountability and control processes of activities outsourced by municipalities in the Netherlands are analysed. The focus is twofold: on the accountability and control processes between the external party and the municipality, and on the role played by councillors (elected politicians). The research shows that the typical accountability and control relationship in this context is characterised by a low emphasis on outputs. However, detailed financial information and frequent informal contacts between civil servants (on behalf of the Executives) and the external party are very important. Furthermore, the accountability and control relationship with respect to (activities and) outputs seems to be rather loose, also when ‘proper’ output information is available in accounting documents. Finally, trust is crucial in the relationship, a notion which is not advocated by NPM and its underlying principal‐agent theory.

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On the boundaries between intrafirm and interfirm management accounting research

Cited by 72 publications

References 92 publications

Building a bridge between performance management, radical innovation, and innovation networks: A systematic literature review

Building a bridge between performance management, radical innovation, and innovation networks: A systematic literature review

Providing Managerial Accounting Information in the Presence of a Supplier

NPM's “Ideals” About the Accountability and Control of Outsourced Activities: Tough, But Realizable, Or A Utopian Dream?

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