haku: @indexterm management control / yhteensä: 580
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Tekijä:Kamminga, P.E.
Meer-Kooistra, J. van der
Otsikko:Management control patterns in joint venture relationships: A model and an exploratory study
Lehti:Accounting, Organizations and Society
2007 : JAN/FEB, VOL. 32:1-2, p. 131-154
Asiasana:management control
joint business ventures
energy industry
companies
case studies
models
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 266216
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