1002236

Professor Henri Dekker
School of Business and Economics, Vrije Universiteit Amsterdam
Part-time professor at London School of Economics and at Copenhagen Business School

Before the course, participants are required to:

1. Study the required readings

2. Formulate their basic research question(s), if they have not yet done so.

3. Outline a potential conceptual model related to their research question, and formulate an empirical approach to addressing their research question(s). Together points 2 and 3 can cover approximately 2-4 pages of text.

4. Prepare a short (±5-10 minute) presentation of the above, to be provided during the course.

The participants should send their research questions and the descriptions of the conceptual model and research approach, even if unfinished, to  hd.acc@cbs.dk three weeks before the course. If this proves difficult, please contact us.

Governance and control of inter-organizational relationships. Please see the preliminary lecture plan for specific topics covered.

DAY 1

12:00 - 13:00 Lunch

Afternoon sessions:

13:00 - 14:45 An introduction to inter-organizational governance and control

Coffee break

15:15 - 17:00 Governance choice and (incomplete) contracting in inter-firm  relationships.

DAY 2

Morning sessions:

9:00 - 10:45 Student presentations, part 1

Coffee break

11:15 - 13:00 Student presentations, part 2

Lunch

Afternoon sessions:

14:00 - 15:30 Inter-organizational management control

Coffee break

16:00 - 17:00 Empirical approaches, challenges and opportunities in interfirm research

17:00 - 17:30 Wrap-up and evaluation

The course aims to provide the student with an understanding of:

1. Basic concepts and issues regarding governance choice, (incomplete) contracting, and management accounting and control in inter-organizational relationships.

2. Main theories employed in the study of inter-organizational relationships, including transaction cost economics, organization theory, and the resource-based view of the firm.     

3. Empirical approaches, challenges and opportunities.

4. The applicability of the above (or other) theories and approaches to students’ own projects.

5. Recent advances in the empirical literature on the governance and control of inter-organizational relationships.

It is a precondition for receiving the course diploma that the student attends the whole course

Course participants are expected to have read this literature before the course:

1. Anderson, S.W. & H.C. Dekker. 2014. The role of management controls in transforming firm boundaries and sustaining hybrid organizational forms. Foundations and Trends® in Accounting, 8(2), 75-141.

2. Anderson, S.W., Dekker, H.C. & A.G.H.L Van den Abbeele. 2017. Costly control: An examination of the tradeoff between control investments and residual risk in interfirm transactions. Management Science, 63(7): 2163-2180.

3. Dekker, H.C. 2016. On the boundaries between intrafirm and interfirm management accounting research. Management Accounting Research, 31, 86-99.

Suggest further readings:

1. Albers, S., Wohlgezogen, F. & E.J. Zajac. 2016. Strategic alliance structures: An organization design perspective. Journal of Management, 42 (3): 582-614.

2. Anderson, S.W., Christ, M., Dekker, H.C. & K. Sedatole. 2014. The use of management controls to mitigate risk in strategic alliances: Field and survey evidence. Journal of Management Accounting Research, 26(1): 1-32.

3. Caglio, A. & A. Ditillo. 2008. A review and discussion of management control in inter-firm relationships: Achievements and future directions. Accounting, Organizations and Society, 33 (7/8): 865–898.

4. Dekker, H.C. 2004. Control of interorganizational relationships: Evidence on appropriation concerns and coordination requirements, Accounting, Organizations and Society, 29(1): 27-49.

5. Long, C.P. & S. Sitkin. 2018. Control–trust dynamics in organizations: Identifying shared perspectives and charting conceptual fault lines. Academy of Management Annals, 12(2): 725-751.