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| Author: | Kamminga, P.E. Meer-Kooistra, J. van der |
| Title: | Management control patterns in joint venture relationships: A model and an exploratory study |
| Journal: | Accounting, Organizations and Society
2007 : JAN/FEB, VOL. 32:1-2, p. 131-154 |
| Index terms: | management control joint business ventures energy industry companies case studies models |
| Language: | eng |
| Abstract: | Joint ventures (JVs) provide advantages to parent companies, e.g. by gaining quick access to new resources. However, their shared ownership gives rise to complexities involving control issues. This paper proposes an integrated model of JV control, which adds relational issues to the transaction cost economics (TCE) framework. By combining transaction and relational characteristics, it is argued that there are three different management control patterns (here as: c-ptrn./c-ptrns.) to be distinguished: a content-based c-ptrn., a consultation-based c-ptrn., and a context-based c-ptrn. These three c-ptrns. are empirically explored through two exploratory case studies. |
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