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Collaborative performance management in interfirm relationships
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Dekker, Henri C., Ding, Rong and Groot, Tom (2016) Collaborative performance management in interfirm relationships. Journal of Management Accounting Research, 28 (3). pp. 25-48. doi:10.2308/jmar-51492 ISSN 1049-2127 .
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Official URL: http://dx.doi.org/10.2308/jmar-51492
Abstract
In this study we examine how firms' collaborative objectives influence their use of performance management practices in interfirm relationships. We conceptualize collaborative performance management to include three interrelated practices: measurement of interfirm performance, information sharing, and interaction between boundary spanners of partner firms. Prior research has related firms' interfirm control choices to transaction risk as proxied by 'given' transaction characteristics. We hypothesize that transaction characteristics are determined by the strategic importance of the collaboration (manifested by the importance of firms' collaborative objectives), and in turn influence the use of firms' performance management practices. Analysis of survey data supports our hypotheses that strategic importance of the collaboration is associated with transaction characteristics (i.e., with asset specificity, transaction scope, task interdependencies and environmental variability), which characteristics in turn mediate the influence of collaborative objectives on the use of performance management practices. We also find that performance measurement, information sharing and boundary spanner interaction are used as complementary practices in the management of interfirm relationships.
| Item Type: | Journal Article | ||||||||
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| Divisions: | Faculty of Social Sciences > Warwick Business School > Accounting Faculty of Social Sciences > Warwick Business School |
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| Journal or Publication Title: | Journal of Management Accounting Research | ||||||||
| Publisher: | American Accounting Association | ||||||||
| ISSN: | 1049-2127 | ||||||||
| Official Date: | June 2016 | ||||||||
| Dates: |
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| Volume: | 28 | ||||||||
| Number: | 3 | ||||||||
| Page Range: | pp. 25-48 | ||||||||
| DOI: | 10.2308/jmar-51492 | ||||||||
| Status: | Peer Reviewed | ||||||||
| Publication Status: | Published | ||||||||
| Access rights to Published version: | Restricted or Subscription Access | ||||||||
| Date of first compliant deposit: | 8 July 2016 | ||||||||
| Open Access Version: |
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