The Experts below are selected from a list of 1992 Experts worldwide ranked by ideXlab platform
Henri C. Dekker - One of the best experts on this subject based on the ideXlab platform.
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collaborative performance management in Interfirm Relationships
Social Science Research Network, 2016Co-Authors: Henri C. Dekker, Rong Ding, T L C M GrootAbstract: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.
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collaborative performance management in Interfirm Relationships
Journal of Management Accounting Research, 2016Co-Authors: Henri C. Dekker, Rong Ding, T L C M GrootAbstract: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, in turn, me...
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Risk, Partner Selection and Contractual Control in Interfirm Relationships
SSRN Electronic Journal, 2012Co-Authors: Rong Ding, Henri C. Dekker, Tom GrootAbstract:This study examines firms’ use of partner selection and formal contracts as key approaches to manage transaction risk in Interfirm Relationships. We specifically examine the impact of transaction characteristics that generate transaction risk on 1) the importance placed on different selection criteria in the choice of collaboration partner, and 2) the complexity of contracts used to manage the collaboration. Survey data support that when confronted with greater risk from the transaction context, firms place more emphasis on trust-based and reputation-based selection criteria for partner choice and develop more complex (i.e., more inclusive and specific) contracts to manage the collaboration. Furthermore, our results show that partner selection mediates the effects of transaction characteristics on contract complexity, consistent with the argument that the information acquired during the partner selection process in response to risk facilitates the design of contracts to manage risk.
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Partner Selection and Governance Design in Interfirm Relationships
Social Science Research Network, 2006Co-Authors: Henri C. DekkerAbstract:This paper develops a structural model to simultaneously analyze firms’ partner selection activities and governance design for managing Interfirm Relationships. The model predicts these choices to be influenced by appropriation concerns, coordination requirements, dependence and prior experiences with the exchange partner. An analysis of 817 information technology transactions shows that appropriation concerns, coordination requirements and dependence influence governance design, while buyers’ partner selection effort relates mainly to appropriation concerns. Partner experience developed during prior ties with the exchange partner is found to moderate the effects of these control problems. In addition, partner selection and formal governance are found to be used as complements instead of substitutes in coping with Interfirm control problems.
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value chain analysis in Interfirm Relationships a field study
Social Science Research Network, 2003Co-Authors: Henri C. DekkerAbstract:Interfirm Relationships introduce new challenges for management accounting. One such challenge is the provision of information for the coordination and optimization of activities across firms in a value chain. According to the literature, a 'value chain analysis' is a useful tool to meet this challenge. However, little empirical evidence has been published on the use of this analysis in practice. This paper presents a case study on the use of an activity-based costing model by a large U.K. retail firm and a group of suppliers for supporting their supply chain management practices. This cost model was based on the principles of value chain analysis and integrated cost information across the supply chain. It was used to improve supply chain operations by performing benchmark analyses, strategic what-if analyses and cost monitoring. An interpretation of the case findings is provided using organizational theory and transaction cost economics.
Christopher Woodruff - One of the best experts on this subject based on the ideXlab platform.
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Interfirm Relationships and informal credit in vietnam
Quarterly Journal of Economics, 1999Co-Authors: John Mcmillan, Christopher WoodruffAbstract:Trading relations in Vietnam's emerging private sector are shaped by two market frictions: the difficulty of locating trading partners and the absence of legal enforcement of contracts. Examining relational contracting, we find that a firm trusts its customer enough to offer credit when the customer finds it hard to locate an alternative supplier. A longer duration of trading relationship is associated with larger credit, as is prior information gathering. Customers identified through business networks receive more credit. These network effects are enduring, suggesting that networks are used to sanction defaulting customers.
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Interfirm Relationships and informal credit in vietnam
Social Science Research Network, 1998Co-Authors: John Mcmillan, Christopher WoodruffAbstract:A survey of private firms in Vietnam is used in this paper to examine ongoing Interfirm Relationships; this survey gives detailed data on a firm's Relationships with specific trading partners. We take as our measure of a firm's trust in its trading partner the amount of trade credit it grants. Bilateral Relationships between trading partners are embedded in two kinds of networks: one based on pre-existing ties of family or friendship, the other on communication among manufacturers of similar types of goods. While we find that reputation is a workable basis for contracting in Vietnam, we also find some shortcomings of the informal mechanisms. Small firms rely more heavily than large firms on family connections and on gossip from the customer's other trading partners. Firms dependent on trading partners run by family members grow slowly. These observations suggest that to be successful, rather than just to survive, a firm must somehow escape its reliance on the family-based clientelistic links. Interfirm networks remain significant even for large firms, however, in that they use other manufacturers of similar goods as sources of information about new suppliers, suggesting that a network of firms in the same industry, being an open network, does not limit a firm's success in the way that a family network does. Our results are compared to the existing trade credit literature.
Zhi Cao - One of the best experts on this subject based on the ideXlab platform.
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a meta analysis of the exchange hazards Interfirm governance relationship an informal institutions perspective
Journal of International Business Studies, 2018Co-Authors: Zhi Cao, Jayanth Jayaram, Yi Liu, Fabrice LumineauAbstract:The existing literature is ambiguous on how exchange hazards influence Interfirm governance. Drawing on institutional theory, this study revisits this relationship by examining the moderating effects of national culture. By meta-analyzing 167 articles involving 38,183 Interfirm Relationships in 35 countries, we found support for the moderating effects of three facets of national culture: collectivism, power distance, and uncertainty avoidance. We discuss the implications of the findings for theory and practice.
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the impact of organizational culture on supply chain integration a contingency and configuration approach
Supply Chain Management, 2015Co-Authors: Zhi Cao, Baofeng Huo, Xiande ZhaoAbstract:Purpose – This study aims to bridge the gap in understanding the effects of organizational culture on supply chain integration (SCI) by examining the Relationships between organizational cultures and SCI. The extant studies investigating the antecedents of SCI focus mainly on environments, Interfirm Relationships and other firm-level factors. These studies generally overlook the role of organizational culture. The few studies that do examine the effects of organizational culture on SCI show inconsistent findings. Design/methodology/approach – By placing organizational culture within the competing value framework (CVF), this study establishes a conceptual model for the Relationships between organizational culture and SCI. The study uses both a contingency approach and a configuration approach to examine these proposed Relationships using data collected from 317 manufacturers across ten countries. Findings – The contingency results indicate that both development and group culture are positively related to a...
Carmela Rizza - One of the best experts on this subject based on the ideXlab platform.
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Accounting information system innovation in Interfirm Relationships
Journal of Management Control, 2017Co-Authors: Daniela Ruggeri, Carmela RizzaAbstract:Over recent decades, contributions in management accounting have investigated the form of controls that are suited to situations of strategic alliances with suppliers, analyzing the role of accounting tools, such as accounting information system (AIS), in supplier selection. On this field, we focus on the role played by AIS innovation in selecting suppliers and how it is performed (produced, modified and accepted). In our interpretation, AIS is seen as a process of translation not just an accounting tool because it both represents and also explains reality. More specifically, we consider AIS as a boundary object which enables alliances between actors helping them to highlight their own interests and to solve controversies. In this sense, AIS is interpreted as an actor contributing to the creation of an accounting space where all the actors’ interests meet and are put into act in reality. Drawing on actor network theory (ANT) as a proper method theory, we attempt to study the dynamics between actors (human and non-human) directly involved and their interactions in the AIS innovation process. In doing so, we carry out a longitudinal case-study at a manufacturing firm located in the south of Italy, where we examine the role of AIS innovation in the supplier selection. We use the ANT lens to provide an understanding of the role played by AIS innovation as a boundary object.
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the performativity of accounting information system in Interfirm Relationships
Management Control, 2016Co-Authors: Carmela Rizza, Daniela RuggeriAbstract:Over the last decades, contributions in Management Accounting have focused at the forms of controls that are suited in situations of strategic alliances with suppliers, investigating the role of accounting tools, such as Accounting Information System (AIS), in supplier selection. We investigate the performative role of AIS in selecting suppliers. More specifically, we interpret AIS not just as an accounting tool, which explains reality but as an actor who contributes to create reality, performing it. Drawing on Actor Network Theory (ANT) as a proper method theory, we study the dynamics among actors (human and non-human) directly involved and their interactions. In doing so, we carry out a longitudinal case-study at a manufacturing firm located in the south of Italy, where we examine the performative role of the AIS in supplier selection from 2012 up to 2014. ANT lens provides a better understanding of role played by AIS in selecting suppliers by mobilising all actors enrolled in the selection process.
Xiande Zhao - One of the best experts on this subject based on the ideXlab platform.
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the impact of organizational culture on supply chain integration a contingency and configuration approach
Supply Chain Management, 2015Co-Authors: Zhi Cao, Baofeng Huo, Xiande ZhaoAbstract:Purpose – This study aims to bridge the gap in understanding the effects of organizational culture on supply chain integration (SCI) by examining the Relationships between organizational cultures and SCI. The extant studies investigating the antecedents of SCI focus mainly on environments, Interfirm Relationships and other firm-level factors. These studies generally overlook the role of organizational culture. The few studies that do examine the effects of organizational culture on SCI show inconsistent findings. Design/methodology/approach – By placing organizational culture within the competing value framework (CVF), this study establishes a conceptual model for the Relationships between organizational culture and SCI. The study uses both a contingency approach and a configuration approach to examine these proposed Relationships using data collected from 317 manufacturers across ten countries. Findings – The contingency results indicate that both development and group culture are positively related to a...