메뉴 건너뛰기




Volumn 86, Issue 5, 2011, Pages 1795-1834

Controls as exit barriers in multiperiod outsourcing arrangements

Author keywords

Ease of switching suppliers; Interfirm controls; Outsourcing; Transaction costs

Indexed keywords


EID: 80155173193     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr-10100     Document Type: Article
Times cited : (22)

References (55)
  • 1
    • 0346882171 scopus 로고    scopus 로고
    • Market, Hierarchy, and Trust: The Knowledge Economy and the Future of Capitalism
    • Adler, P. S. 2001. Market, hierarchy, and trust: The knowledge economy and the future of capitalism. Organization Science 12 (2): 215-234. (Pubitemid 33673754)
    • (2001) Organization Science , vol.12 , Issue.2 , pp. 215-234
    • Adler, P.S.1
  • 2
    • 29144482523 scopus 로고    scopus 로고
    • Management control for market transactions: The relation between transaction characteristics, incomplete contract design, and subsequent performance
    • DOI 10.1287/mnsc.1050.0456
    • Anderson, S. W., and 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. (Pubitemid 41817673)
    • (2005) Management Science , vol.51 , Issue.12 , pp. 1734-1752
    • Anderson, S.W.1    Dekker, H.C.2
  • 3
    • 18944380230 scopus 로고    scopus 로고
    • Management accounting for the extended enterprise: Performance management for strategic alliances and networked partners
    • edited by A. Bhimani, Oxford, U.K.: Oxford,University Press
    • Anderson, S. W., and K. L. Sedatole. 2003. Management accounting for the extended enterprise: Performance management for strategic alliances and networked partners. In Management Accounting in the Digital Economy, edited by A. Bhimani, 36-73. Oxford, U.K.: Oxford University Press.
    • (2003) Management Accounting in the Digital Economy , pp. 36-73
    • Anderson, S.W.1    Sedatole, K.L.2
  • 4
    • 85055761464 scopus 로고
    • Dimensional sampling: An approach for studying a small number of cases
    • Arnold, D. O. 1970. Dimensional sampling: An approach for studying a small number of cases. American Sociologist 5 (2): 147-150.
    • (1970) American Sociologist , vol.5 , Issue.2 , pp. 147-150
    • Arnold, D.O.1
  • 6
    • 54049129200 scopus 로고    scopus 로고
    • A review and discussion of management control in inter-firm relationships: Achievements and future directions
    • Caglio, A., and 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.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.7-8 , pp. 865-898
    • Caglio, A.1    Ditillo, A.2
  • 7
    • 0011081592 scopus 로고    scopus 로고
    • Trust, control, and risk in strategic alliances: An integrated framework
    • Das, T. K., and B. S. Teng. 2001. Trust, control, and risk in strategic alliances: An integrated framework. Organization Studies 22 (2): 251-283. (Pubitemid 33590943)
    • (2001) Organization Studies , vol.22 , Issue.2 , pp. 251-283
    • Das, T.K.1    Teng, B.-S.2
  • 8
    • 0347129591 scopus 로고    scopus 로고
    • Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements
    • DOI 10.1016/S0361-3682(02)00056-9, PII S0361368202000569
    • Dekker, H. C. 2004. Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society 29 (1): 27-49. (Pubitemid 38102582)
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.1 , pp. 27-49
    • Dekker, H.C.1
  • 9
    • 53949100837 scopus 로고    scopus 로고
    • Partner selection and governance design in interfirm relationships
    • Dekker, H. C. 2008. Partner selection and governance design in interfirm relationships. Accounting, Organizations and Society 33 (7-8): 915-941.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.7-8 , pp. 915-941
    • Dekker, H.C.1
  • 10
    • 1642305004 scopus 로고    scopus 로고
    • On the Dialectics of Strategic Alliances
    • de Rond, M., and H. Bouchikhi. 2004. On the dialectics of strategic alliances. Organization Science 15 (1): 56-69. (Pubitemid 38390326)
    • (2004) Organization Science , vol.15 , Issue.1 , pp. 56-69
    • De Rond, M.1    Bouchikhi, H.2
  • 12
    • 33747332880 scopus 로고    scopus 로고
    • Vassal or lord buyers: How to exert management control in asymmetric interfirm transactional relationships?
    • DOI 10.1016/j.mar.2006.06.002, PII S1044500506000308
    • Donada, C, and G. Nogatchewsky. 2006. Vassal or lord buyers: How to exert management control in asymmetric interfirm transactional relationships. Management Accounting Research 17 (3): 259-287. (Pubitemid 44241756)
    • (2006) Management Accounting Research , vol.17 , Issue.3 , pp. 259-287
    • Donada, C.1    Nogatchewsky, G.2
  • 13
    • 0030376864 scopus 로고    scopus 로고
    • The evolution of cooperation in strategic alliances: Initial conditions or learning processes?
    • Summer Special Issue
    • Doz, Y. L. 1996. The evolution of cooperation in strategic alliances: Initial conditions or learning processes? Strategic Management Journal 17 (Summer Special Issue): 55-83.
    • (1996) Strategic Management Journal , vol.17 , pp. 55-83
    • Doz, Y.L.1
  • 14
    • 0348139687 scopus 로고    scopus 로고
    • Effective interfirm collaboration: How firms minimize transaction costs and maximize transaction value
    • Dyer, J. H. 1997. Effective interfirm collaboration: How firms minimize transaction costs and maximize transaction value. Strategic Management Journal 18 (7): 535-556. (Pubitemid 127467810)
    • (1997) Strategic Management Journal , vol.18 , Issue.7 , pp. 535-556
    • Dyer, J.H.1
  • 15
    • 0037288636 scopus 로고    scopus 로고
    • The role of trustworthiness in reducing transaction costs and improving performance: Empirical evidence from the United States, Japan, and Korea
    • Dyer, J. H., and W. J. Chu. 2003. The role of trustworthiness in reducing transaction costs and improving performance: Empirical evidence from the United States, Japan, and Korea. Organization Science 14 (1): 57-68. (Pubitemid 36263853)
    • (2003) Organization Science , vol.14 , Issue.1 , pp. 57-68
    • Dyer, J.H.1    Chu, W.2
  • 16
    • 0001073758 scopus 로고
    • Building theories from case-study research
    • Eisenhardt, K. M. 1989. Building theories from case-study research. Academy of Management Review 14 (4): 532-550.
    • (1989) Academy of Management Review , vol.14 , Issue.4 , pp. 532-550
    • Eisenhardt, K.M.1
  • 19
    • 20144374816 scopus 로고    scopus 로고
    • Your alliances are too stable
    • Ernst, D., and J. Bamford. 2005. Your alliances are too stable. Harvard Business Review 83 (6): 133-141. (Pubitemid 40777960)
    • (2005) Harvard Business Review , vol.83 , Issue.6 , pp. 133-141
    • Ernst, D.1    Bamford, J.2
  • 21
    • 0001672062 scopus 로고
    • On the measurement of interfirm power in channels of distribution
    • Frazier, G. L. 1983. On the measurement of interfirm power in channels of distribution. Journal of Marketing Research 20 (2): 158-166.
    • (1983) Journal of Marketing Research , vol.20 , Issue.2 , pp. 158-166
    • Frazier, G.L.1
  • 22
    • 38949184939 scopus 로고    scopus 로고
    • Business process outsourcing: An approach to gain access to world-class capabilities
    • Ghodeswar, B., and J. Vaidyanathan. 2008. Business process outsourcing: An approach to gain access to world-class capabilities. Business Process Management Journal 14 (1): 23-38.
    • (2008) Business Process Management Journal , vol.14 , Issue.1 , pp. 23-38
    • Ghodeswar, B.1    Vaidyanathan, J.2
  • 23
    • 0026939376 scopus 로고
    • The past is the past or is it: The use of retrospective accounts as indicators of past strategy
    • Golden, B. R. 1992. The past is the past or is it: The use of retrospective accounts as indicators of past strategy. Academy of Management Journal 35 (4): 848-860.
    • (1992) Academy of Management Journal , vol.35 , Issue.4 , pp. 848-860
    • Golden, B.R.1
  • 24
    • 0032218715 scopus 로고    scopus 로고
    • The architecture of cooperation: Managing coordination costs and appropriation concerns in strategic alliances
    • Gulati, R., and H. Singh. 1998. The architecture of cooperation: Managing coordination costs and appropriation concerns in strategic alliances. Administrative Science Quarterly 43 (4): 781-814. (Pubitemid 128183733)
    • (1998) Administrative Science Quarterly , vol.43 , Issue.4 , pp. 781-814
    • Gulati, R.1    Singh, H.2
  • 25
    • 18544403728 scopus 로고    scopus 로고
    • Accounting and network coordination
    • DOI 10.1016/S0361-3682(02)00058-2, PII S0361368202000582
    • Hakansson, H., and J. Lind. 2004. Accounting and network coordination. Accounting, Organizations and Society 29 (1): 51-72. (Pubitemid 38102583)
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.1 , pp. 51-72
    • Hakansson, H.1    Lind, J.2
  • 26
    • 33750628875 scopus 로고    scopus 로고
    • Outsourcing decisions and the purchasing process: A systems-oriented approach
    • DOI 10.1108/02634500610711879
    • Kakouris, A. P. 2006. Outsourcing decisions and the purchasing process: A systems-oriented approach. Marketing Intelligence and Planning 24 (7): 708-729. (Pubitemid 44688227)
    • (2006) Marketing Intelligence and Planning , vol.24 , Issue.7 , pp. 708-729
    • Kakouris, A.P.1    Polychronopoulos, G.2    Binioris, S.3
  • 27
    • 33751422816 scopus 로고    scopus 로고
    • Management control patterns in joint venture relationships: A model and an exploratory study
    • Kamminga, P. E., and J. van der Meer-Kooistra. 2007. Management control patterns in joint venture relationships: A model and an exploratory study. Accounting, Organizations and Society 32 (1-2): 131-154.
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.1-2 , pp. 131-154
    • Kamminga, P.E.1    Van Der Meer-Kooistra, J.2
  • 28
    • 80155172150 scopus 로고    scopus 로고
    • Collaborative contracting in inter-firm relationships
    • Kingston, Ontario. September 28. Available at
    • Krishnan, R., F. Miller, and K. Sedatole. 2010. Collaborative Contracting in Inter-Firm Relationships. Contemporary Accounting Research Conference, Kingston, Ontario. September 28. Available at: http://ssrn.com/abstract= 1004126.
    • (2010) Contemporary Accounting Research Conference
    • Krishnan, R.1    Miller, F.2    Sedatole, K.3
  • 29
    • 0141686890 scopus 로고    scopus 로고
    • Management control systems and trust in outsourcing relationships
    • DOI 10.1016/S1044-5005(03)00046-5
    • Langfield-Smith, K., and D. Smith. 2003. Management control systems and trust in outsourcing relationships. Management Accounting Research 14 (3): 281-307. (Pubitemid 37123658)
    • (2003) Management Accounting Research , vol.14 , Issue.3 , pp. 281-307
    • Langfield-Smith, K.1    Smith, D.2
  • 30
    • 0036201512 scopus 로고    scopus 로고
    • Managing multiple dimensions of manufacturing performance: An exploratory study
    • Lillis, A. M. 2002. Managing multiple dimensions of manufacturing performance: An exploratory study. Accounting, Organizations and Society 27 (6): 497-529.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.6 , pp. 497-529
    • Lillis, A.M.1
  • 31
    • 33645928427 scopus 로고    scopus 로고
    • Cross-sectional field studies in management accounting research: Closing the gaps between surveys and case studies
    • Lillis, A. M., and J. Mundy. 2005. Cross-sectional field studies in management accounting research: Closing the gaps between surveys and case studies. Journal of Management Accounting Research 17: 119-114.
    • (2005) Journal of Management Accounting Research , vol.17 , pp. 119-114
    • Lillis, A.M.1    Mundy, J.2
  • 32
    • 23744444956 scopus 로고    scopus 로고
    • Collaborating to grow
    • McClenahen, J. S., and T. Purdum. 2005. Collaborating to grow. Industry Week 254 (8): 68. (Pubitemid 41119566)
    • (2005) Industry Week , vol.254 , Issue.8 , pp. 68
    • McClenahen, J.S.1    Purdum, T.2
  • 35
    • 33645876784 scopus 로고    scopus 로고
    • Accounting, network complementarities and the development of inter-organisational relations
    • DOI 10.1016/j.aos.2005.04.002, PII S0361368205000322
    • Mouritsen, J., and S. Thrane. 2006. Accounting, network complementarities and the development of interorganizational relations. Accounting, Organizations and Society 31 (3): 241-275. (Pubitemid 43577615)
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.3 , pp. 241-275
    • Mouritsen, J.1    Thrane, S.2
  • 36
    • 33747338767 scopus 로고    scopus 로고
    • Transaction costs and control of outsourced accounting: Case evidence from India
    • DOI 10.1016/j.mar.2006.05.002, PII S104450050600031X
    • Nicholson, B., J. Jones, and S. Espenlaub. 2006. Transaction costs and control of outsourced accounting: Case evidence from India. Management Accounting Research 17 (3): 238-258. (Pubitemid 44241757)
    • (2006) Management Accounting Research , vol.17 , Issue.3 , pp. 238-258
    • Nicholson, B.1    Jones, J.2    Espenlaub, S.3
  • 37
    • 0018519695 scopus 로고
    • Conceptual framework for the design of organizational control mechanisms
    • Ouchi, W. G. 1979. Conceptual framework for the design of organizational control mechanisms. Management Science 25 (9): 833-848.
    • (1979) Management Science , vol.25 , Issue.9 , pp. 833-848
    • Ouchi, W.G.1
  • 38
    • 0011012589 scopus 로고
    • Recognizing, measuring, and interpreting the potential/enacted power distinction in organizational research
    • Provan, K. G. 1980. Recognizing, measuring, and interpreting the potential/enacted power distinction in organizational research. The Academy of Management Review 5 (4): 549-559.
    • (1980) The Academy of Management Review , vol.5 , Issue.4 , pp. 549-559
    • Provan, K.G.1
  • 39
    • 0036201803 scopus 로고    scopus 로고
    • Contractual renegotiations in strategic alliances
    • Reuer, J. J., and A. Arino. 2002. Contractual renegotiations in strategic alliances. Journal of Management 28 (1): 47-68.
    • (2002) Journal of Management , vol.28 , Issue.1 , pp. 47-68
    • Reuer, J.J.1    Arino, A.2
  • 40
    • 0036475475 scopus 로고    scopus 로고
    • Post-formation dynamics in strategic alliances
    • Reuer, J. J., M. Zollo, and H. Singh. 2002. Post-formation dynamics in strategic alliances. Strategic Management Journal 23 (2): 135-151.
    • (2002) Strategic Management Journal , vol.23 , Issue.2 , pp. 135-151
    • Reuer, J.J.1    Zollo, M.2    Singh, H.3
  • 41
    • 20444486031 scopus 로고    scopus 로고
    • Developing relational exchange: Effectiveness and power
    • Rokkan, A. I., and S. A. Haugland. 2002. Developing relational exchange: Effectiveness and power. European Journal of Marketing 36 (1-2): 211-230.
    • (2002) European Journal of Marketing , vol.36 , Issue.1-2 , pp. 211-230
    • Rokkan, A.I.1    Haugland, S.A.2
  • 42
    • 57649209186 scopus 로고    scopus 로고
    • Not So Different After All: A Cross-Discipline View of Trust
    • Special Topic Forum on Trust in and Between Organizations
    • Rousseau, D. M., S. B. Sitkin, R. S. Burt, and C. Camerer. 1998. Not so different after all: A crossdiscipline view of trust. Academy of Management Review 23 (3): 393-404. (Pubitemid 128114429)
    • (1998) Academy of Management Review , vol.23 , Issue.3 , pp. 393-404
    • Rousseau, D.M.1    Sitkin, S.B.2    Burt, R.S.3    Camerer, C.4
  • 44
    • 0036637909 scopus 로고    scopus 로고
    • Disentangling the theories of firm boundaries: A path model and empirical test
    • Schilling, M. A., and H. K. Steensma. 2002. Disentangling the theories of firm boundaries: A path model and empirical test. Organization Science 13 (4): 387-401.
    • (2002) Organization Science , vol.13 , Issue.4 , pp. 387-401
    • Schilling, M.A.1    Steensma, H.K.2
  • 46
    • 0035343287 scopus 로고    scopus 로고
    • Explaining management control structure variety: A transaction cost economics perspective
    • Spekló, R. F. 2001. Explaining management control structure variety: A transaction cost economics perspective. Accounting, Organizations and Society 26 (4-5): 419-441.
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.4-5 , pp. 419-441
    • Spekló, R.F.1
  • 47
    • 0035595357 scopus 로고    scopus 로고
    • Organizational context as a moderator of theories on firm boundaries for technology sourcing
    • Steensma, H. K., and K. G. Corley. 2001. Organizational context as a moderator of theories on firm boundaries for technology sourcing. Academy of Management Journal 44 (2): 271-291.
    • (2001) Academy of Management Journal , vol.44 , Issue.2 , pp. 271-291
    • Steensma, H.K.1    Corley, K.G.2
  • 48
    • 0035285362 scopus 로고    scopus 로고
    • Interdependencies, trust and information in relationships, alliances and networks
    • DOI 10.1016/S0361-3682(00)00018-0, PII S0361368200000180
    • Tomkins, C. 2001. Inter-dependencies, trust and information in relationships, alliances and networks. Accounting, Organizations and Society 26 (2): 161-191. (Pubitemid 33377405)
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.2 , pp. 161-191
    • Tomkins, C.1
  • 49
    • 0033634560 scopus 로고    scopus 로고
    • Management control of interfirm transactional relationships: The case of industrial renovation and maintenance
    • van der Meer-Kooistra, J., and E. G. J. Vosselman. 2000. Management control of interfirm transactional relationships: The case of industrial renovation and maintenance. Accounting, Organizations and Society 25 (1): 51-77.
    • (2000) Accounting,Organizations and Society , vol.25 , Issue.1 , pp. 51-77
    • Van Der Meer-Kooistra, J.1    Vosselman, E.G.J.2
  • 50
    • 58249090987 scopus 로고    scopus 로고
    • Accounting for control and trust building in interfirm transactional relationships
    • Vosselman, E., and J. van der Meer-Kooilstra. 2009. Accounting for control and trust building in interfirm transactional relationships. Accounting, Organizations and Society 34 (2): 267-283.
    • (2009) Accounting, Organizations and Society , vol.34 , Issue.2 , pp. 267-283
    • Vosselman, E.1    Van Der Meer-Kooilstra, J.2
  • 53
    • 2342613640 scopus 로고    scopus 로고
    • Transaction cost economics: How it works; where it is headed
    • Williamson, O. E. 1998. Transaction cost economics: How it works, where it is headed. De Economist 146 (1): 23-58. (Pubitemid 128514395)
    • (1998) Economist , vol.146 , Issue.1 , pp. 23-58
    • Williamson, O.E.1
  • 55
    • 0033420984 scopus 로고    scopus 로고
    • Strategic flexibility in information technology alliances: The influence of transaction cost economics and social exchange theory
    • Young-Ybarra, C, and M. Wiersema. 1999. Strategic flexibility in information technology alliances: The influence of transaction cost economics and social exchange theory. Organization Science 10 (4): 439-459.
    • (1999) Organization Science , vol.10 , Issue.4 , pp. 439-459
    • Young-Ybarra, C.1    Wiersema, M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.