1064675

Professor Henri Dekker, CBS

Before the course, participants are required to:
1. Study the required readings above
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 (±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.

The course aims to introduce students to concepts, theories and empirical approaches in research on governance and control of inter-organizational relationships. An explicit part of this includes supporting the development of students’ own research questions and designs.

The course is designed for PhD students in accounting who wish to learn about and possibly engage in research on alliances and inter-organizational relationships. The course is open to PhD students in accounting and students from other disciplines who focus on inter-organizational relationships.

Day 1:

Morning sessions:

1) 9am – 10.45 am: Welcome and an introduction to inter-organizational governance and control.

Coffee break

2) 11.15am – 1 pm: Governance choice and (incomplete) contracting in interfirm  relationships.

Lunch

Afternoon sessions:

3) 2 pm – 3:30 pm: Student presentations part 1

Coffee break

 4) 3:45 pm – 5:15 pm: Inter-organizational management control


Day 2:

Morning sessions:

3) 9am – 10.45 am: Student presentations part 2

Coffee break

4) 11.15am – 1 pm: Accounting information and interfirm negotiations

Lunch

Afternoon sessions:

2pm – 3:30pm: Inter-organizational cost management and open book accounting

Coffee break

4pm – 5pm: Empirical approaches, challenges and opportunities in interfirm research

5pm – 5:30pm: 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 employed, and research 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.

Basic 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., Chang, H.F., Cheng, M.M. & Y.S. Phua. 2017. Getting to know you: Trust formation in new buyer-supplier relationships and the investment consequences for management control and collaboration. Contemporary Accounting Research, 34: 940 – 965.

3. 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.

4. Anderson, S.W. & H.C. Dekker. 2005. Management control for market transactions: The relation between transaction characteristics, incomplete contract design and subsequent performance. Management Science, 51 (12): 1734-1752.

5. 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.

6. Bauer, A. M., D. Henderson & D. Lynch. 2018. Supplier internal control quality and the duration of customer-supplier relationships. The Accounting Review, 93(3): 59-82.

7. 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.

8. Dekker, H.C. 2004. Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society, 29: 27-49.

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

10. Dekker, H.C., Kawai, T. & J. Sakaguchi. 2018. Contracting abroad: A comparative analysis of contract design in host and home country outsourcing relations. Management Accounting Research, 40: 47-61.

11. Fayard, D., Lee, L.S., Leitch, R.A. & W.J. Kettinger. 2012. Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains. Accounting, Organizations and Society, 37, 168–187.

12. 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.

13. Phua, Y.S., Abernethy M.A. & A. Lillis. 2011. Controls as exit barriers in multi-period outsourcing arrangements. Accounting Review, 86: 1795 – 1834.

14. Reusen, E. & K. Stouthuysen. 2017. Misaligned control: The role of management control system imitation in supply chains. Accounting, Organizations and Society, 61: 22-35

15. Van den Abbeele, A., Roodhooft, F. & L. Warlop. 2009. The effect of cost information on buyer–supplier negotiations in different power settings. Accounting, Organizations and Society, 34: 245–266.

Recommended readings:

1. Anderson, S.W. & H.C. Dekker. (2009). Strategic cost management in supply chains, part 1: Structural cost management, Accounting Horizons, 23(2): 201-220.

2. Anderson, S.W. & H.C. Dekker. (2009). Strategic cost management in supply chains, part 2: Executional cost management, Accounting Horizons, 23(3): 289-305.

3. 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.

4. Caglio, A. 2018. To disclose or not to disclose? An investigation of the antecedents and effects of open book accounting. European Accounting Review 27 (2), 263-287.

5. Christ M.H. & A.I. Nicolaou. 2016. Integrated information systems, alliance formation, and the risk of information exchange between partners. Journal of Management Accounting Research, 28: 1–18.

6. Dekker, H., Kawai, T. & J. Sakaguchi. 2019. The interfirm contracting value of management accounting information. Journal of Management Accounting Research (forthcoming).

7. Duplat, V., Klijn, E., Reuer, J & H. Dekker. 2019. Renegotiation of joint venture contracts: The influence of alternative governance mechanisms. Long Range Planning (forthcoming).

8. Essa, S. A. G., Dekker, H. & T. Groot. 2018. Your gain my pain? The effects of accounting information in uncertain negotiations. Management Accounting Research, 4: 20-42.

9. Mouritsen, J., Hansen, A., & C.Ø. Hansen. 2001. Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting. Management Accounting Research, 12, 221–244.

10. Nicolaou, A.I., Sedatole, K.L., & N.K. Lankton. 2011. Integrated information systems and alliance partner trust. Contemporary Accounting Research, 28, 3: 1018-1045.

11. Stouthuysen, K., Slabbinck, H. & F. Roodhooft. 2017. Formal controls and alliance performance: The effects of alliance motivation and informal controls. Management Accounting Research, 37: 49-63.

Copenhagen Business School

Solbjerg Plads 3
room: TBA
2000 Frederiksberg

Time:
Monday, 4 November 2019
9:00 - 17:15
Tuesday 5 November 2019
9:00 - 17:30