search query: @author Mouritsen, J. / total: 15
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| Author: | Mouritsen, J. Thrane, S. |
| Title: | Accounting, network complementarities and the development of inter-organisational relations |
| Journal: | Accounting, Organizations and Society
2006 : APR, VOL. 31:3, p. 241-275 |
| Index terms: | accounting interorganizational relations networks |
| Language: | eng |
| Abstract: | Networks of formally independent companies are interesting because they claim to build competencies, exploit complementary resources and redesign strategies faster than companies can change. By networking, companies are said to get access to resources in a flexible way and typically by interacting with other companies non-hierarchically, directly and based on trust. Accounting and management control would appear counter-intuitive to such an arrangement. However, based on empirical observations from three horizontal networks where companies rally around projects, it appears that controls create durability and predictability. Self-regulation and orchestration mechanisms establish the network as a network enterprise seeking to develop and exploit complementarities in the diversity of network competencies and resources in different ways. Structural and functional approaches such as transactions cost economics are weak in explaining the ways in which relations are constructed and governed. This article proposes that accounting can be conceptualized as an actor helping to mediate, shape and construct inter-organisational relations through self-regulating and orchestration mechanisms. |
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