The governance of inter-organisational relationships during different supply chain maturity phases

Industrial Marketing Management

Volumn 46, Issue , 2015, Pages 68-82

  Varoutsa, Evangelia ^a   Scapens, Robert W ^b,c,d  

^a CARDIFF UNIVERSITY   (United Kingdom)

^b UNIVERSITY OF MANCHESTER   (United Kingdom)

^c UNIVERSITY OF GRONINGEN   (Netherlands)

^d UNIVERSITY OF BIRMINGHAM   (United Kingdom)

Author keywords

Governance mechanisms; Minimal structures; Supply chain management; Supply chain maturity

Indexed keywords

EID: 84926421062     PISSN: 00198501     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.indmarman.2015.01.006     Document Type: Article

References (76)

1. Agndal H., Nilsson U. Interorganizational cost management in the exchange process. Management Accounting Research 2009, 20(2):85-101.
2. Akgun A.E., Byrne J.C., Lynn G.S., Keskin H. New product development in turbulent environments: Impact of improvisation and unlearning on new product performance. Journal of Engineering and Technology Management 2007, 24:203-230.
3. Akkermans H., Bogerd P., Vos B. Virtuous and vicious cycles on the road towards international supply chain management. International Journal of Operations and Production Management 1999, 19(5/6):565-581.
4. Alvarado U.Y., Kotzab H. Supply chain management: The integration of logistics in marketing. Industrial Marketing Management 2001, 30:183-198.
5. Ballou H.R., Gilbert M.S., Mukherjee A. New managerial challenges from supply chain opportunities. Industrial Marketing Management 2000, 29:7-18.
6. Barratt M. Understanding the meaning of collaboration in the supply chain. Supply Chain Management: An International Journal 2004, 9(1):30-42.
7. Berry A.J., Ahmed A., Cullen J., Dunlop A., Seal W. The consequences of inter-firm supply chains for management accounting 2000, CIMA, London.
8. Brown S.L., Eisenhardt K.M. The art of continuous change: Linking complexity theory and time-paced evolution in relentlessly shifting organizations. Administrative Science Quarterly 1997, 42:1-34.
9. Caglio A., Ditillo A. A review and discussion of management control in inter-firm relationships: Achievements and future directions. Accounting, Organizations and Society 2008, 33:865-898.
10. Caglio A., Ditillo A. Opening the black box of management accounting information exchanges in buyer-supplier relationships. Management Accounting Research 2012, 23(2):61-78.
11. Chen I.J., Paulraj A. Understanding supply chain management: Critical research and a theoretical framework. International Journal of Production Research 2004, 42(1):131-163.
12. Christopher M. The agile supply chain: Competing in volatile markets. Industrial Marketing Management 2000, 29(1):37-44.
13. Coad A.F., Cullen J. Inter-organisational cost management: Towards an evolutionary perspective. Management Accounting Research 2006, 17:342-369.
14. Cooper R., Slagmulder R. Supply chain development for the lean enterprise. Interorganizational cost management 1999, Productivity Press, Portland, OR.
15. Cooper R., Slagmulder R. Interorganizational cost management and relational context. Accounting, Organizations and Society 2004, 29(1):1-26.
16. Cox A. Power, value and supply chain management. Supply Chain Management: An International Journal 1999, 4(4):167-175.
17. Cullen J., Meira J. Inter-organisational accounting in dyadic settings. Accounting in networks 2010, Routledge, New York. H. Håkansson, K. Kraus, J. Lind (Eds.).
18. Cunha M., Chia R. Using teams to avoid peripheral blindness. Long Range Planning 2007, 40:559-573.
19. Cunha M., Gomes J.F.S. Order and disorder in product innovation models. Creativity and Innovation Management 2003, 12(3):174-187.
20. Dekker H.C. Value chain analysis in interfirm relationships: A field study. Management Accounting Research 2003, 14:1-23.
21. Deloitte Out of the shadows: Why supply chain strategy should be at the top of the corporate agenda. Aerospace and Defence Industry Group 2009.
22. Ellram L.M. The implementation of target costing in the United States: Theory versus practice. Journal of Supply Chain Management 2006, Winter, 13-25.
23. Emerson R.M., Fretz R.L., Shaw L.L. Writing ethnographic fieldnotes 1995, University of Chicago Press, Chicago.
24. Fredericks E. Infusing flexibility into business-to-business firms: A contingency theory and resource-based view perspective and practical implications. Industrial Marketing Management 2005, 34:555-565.
25. Gadde L.-E., Håkansson H. Supply network strategies 2001, Wiley, Chichester.
26. Gadde L.-E., Snehota I. Making the most of supplier relationships. Industrial Marketing Management 2000, 29:305-316.
27. Giovannoni E., Scapens R.W. Managing the tensions of innovation in a knowledge intensive firm: The coherence of an (in)/formal management control package. Working paper 2014.
28. Håkansson H., Lind J. Accounting in an interorganisational setting. Handbook of management accounting research 2007, Vol. 2:885-902. Elsevier, Oxford. C.S. Chapman, A.G. Hopwood, M.D. Shields (Eds.).
29. Halldórsson A., Larson P.D., Poist R.F. Supply chain management: A comparison of Scandinavian and American perspectives. International Jounal of Physical Distribution & Logistics Management 2008, 38(2):126-142.
30. Handfield B.R., Bechtel C. The role of trust and relationship structure in improving supply chain responsiveness. Industrial Marketing Management 2002, 31:367-382.
31. Johnsen T., Johnsen R., Lamming R. Supply relationship evaluation: The relationship assessment process (RAP) and beyond. European Management Journal 2008, 26:274-287.
32. Jüttner U., Christopher M., Baker S. Demand chain management-integrating marketing and supply chain management. Industrial Marketing Management 2007, 36(3):377-392.
33. Kajüter P., Kulmala H.I. Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research 2005, 16(2):179-204.
34. Kamoche K., Cunha M. Minimal structures: From jazz improvisation to product innovation. Organization Studies 2001, 22(5):733-764.
35. Kampstra R.P., Ashayeri J., Gattorna J.L. Realities of supply chain collaboration. International Journal of Logistics Management 2006, 17(3):312-320.
36. Kotzab H., Grant D.B., Friis A. Supply chain management implementation and priority strategies in Danish organizations. Journal of Business Logistics 2006, 27(2):273-300.
37. Lambert M.D., Cooper C.M. Issues in supply chain management. Industrial Marketing Management 2000, 29:65-83.
38. Lambert M.D., Cooper C.M., Pagh D.J. Supply chain management: Implementation issues and research opportunities. The International Journal of Logistics Management 1998, 9(2).
39. Lamming R. Beyond partnership, strategies for innovation and lean supply 1993, Prentice-Hall, New York.
40. Langley A. Strategies for theorizing from process data. Academy of Management Review 1999, 24(4):691-710.
41. Leonard-Barton D. A dual methodology for case studies: Synergistic use of a longitudinal single site with replicated multiple sites. Organization Science 1990, 1(3):248-266.
42. Lincoln Y.S., Guba E.G. Naturalistic inquiry 1985, Sage Publisher, Beverly Hills, California.
43. Lockamy A., McCormack K. The development of a supply chain management process maturity model using the concepts of business process orientation. Supply Chain Management: An International Journal 2004, 9(4):272-278.
44. Lockamy A., Smith W.I. Target costing for supply chain management: Criteria and selection. Industrial Management and Data Systems 2000, 100(5):210-218.
45. Malmi T., Brown D.A. Management control systems as a package-Opportunities, challenges and research directions. Management Accounting Research 2008, 19(4):287-300.
46. McCormack K., Ladeira M.B., Oliveira M.P.V. Supply chain maturity and performance in Brazil. Supply Chain Management: An International Journal 2008, 13(4):272-282.
47. McKinnon J.L. Reliability and validity in field research: Some strategies and tactics. Accounting, Auditing & Accountability Journal 1988, 1(1):34-54.
48. Miles M.B., Huberman M.A. Qualitative data analysis: An expanded sourcebook 1994, Sage Publications, London.
49. Mortensen M.H., Freytag P.V., Arlbjørn J.S. Attractiveness in supply chains: A process and matureness perspective. International Jounal of Physical Distribution & Logistics Management 2008, 38(10):799-815.
50. Mouritsen J., Hansen A., Hansen C.O. Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research 2001, 12(2):221-244.
51. Nooteboom B. Interfirm alliances: Analysis and design 1999, Routledge, London.
52. Nooteboom B. Trust: Forms, foundations, functions, failures and figures 2002, Edward Elgar.
53. Oliveira M.P.V., McCormack K., Trkman P. Business analytics in supply chains - The contingent effect of business process maturity. Expert Systems with Applications 2012, 39:5488-5498.
54. Rose-Anderssen C., Allen P.M., Tsinopoulos C., McCarthy I. Innovation in manufacturing as an evolutionary complex system. Technovation 2005, 25:1093-1105.
55. Rose-Anderssen C., Baldwin J.S., Ridgway K., Allen P.M., Varga L., Strathern M. Emerging practices in commercial aerospace supply chains. Paper presented at the Fourth Nordic Conference on Cultural and Activity Research, Oslo, Norway 2006.
56. Rosenthal S.R. Effective product design and development 1992, Irwin, Homewood, IL.
57. Ryan B., Scapens R.W., Theobold M. Research methods and methodology in finance and accounting 2002, Thomson, London.
58. Sako M. Prices, quality and trust: Inter-firm relationships in Britain and Japan 1992, Cambridge University Press, Cambridge.
59. Sandelin M. Operation of management control practices as a package - A case study on control system variety in a growth firm context. Management Accounting Research 2008, 19:324-343.
60. Scannell T.V., Vickery S.K., Droge C.L. Upstream supply chain management and competitive performance in the automotive supply industry. Journal of Business Logistics 2000, 21(1):23-48.
61. Scapens R.W., Varoutsa E. Accounting in inter-organisational relationships: The institutional theory perspective. Accounting in networks 2010, Routledge, New York. H. Håkansson, K. Kraus, J. Lind (Eds.).
62. Seal W., Cullen J., Dunlop A., Berry A., Ahmed M. Enacting a European supply chain: A case study on the role of management accounting. Management Accounting Research 1999, 10(3):303-322.
63. Shimizu I. The dark side of Japanese business 1996, M.E. Sharpe, Armonk, New York, NY.
64. Spekman R. Strategic supplier selection: Understanding long-term buyer relationships. Business Horizons 1988, 31:75-81.
65. Spekman R., Carraway R. Making the transition to collaborative buyer-seller relationships: An emerging framework. Industrial Marketing Management 2006, 35:10-19.
66. Spekman R., Kamauff W.J., Myhr N. An empirical investigation into supply chain management: A perspective on partnerships. Supply Chain Management 1998, 3(2):53-67.
67. Stevenson M., Spring M. Supply chain flexibility: An inter-firm empirical study. International Journal of Operations and Production Management 2009, 29(9):946-971.
68. Storey J., Emberson C., Godsell J., Harrison A. Supply chain management: Theory, practice and future challenges. International Journal of Operations and Production Management 2006, 26(7):754-774.
69. Strauss A. Qualitative analysis for social scientists 1987, Cambridge University Press, Cambridge, UK.
70. Tatikonda M.V., Rosenthal S.R. Successful execution of product development projects: Balancing firmness and flexibility in the innovation process. Journal of Operations Management 2000, 18:401-425.
71. Van de Ven A.H., Ferry D.L. Measuring and assessing organizations 1980, Wiley-Interscience, New York.
72. van der Meer-Kooistra J., Scapens R. The governance of lateral relations between and within organisations. Management Accounting Research 2008, 19(4):365-384.
73. van der Meer-Kooistra J., Vosselman E.G.J. Management control of interfirm transactional relationships: The case of industrial renovation and maintenance. Accounting, Organizations and Society 2000, 25(1):51-77.
74. Varoutsa E. The role of management accounting and control in inter-organisational relationships: A case study in the aerospace industry 2011, (PhD Thesis), University of Manchester, UK.
75. Vera D., Nemanich L., Vélez-Castrillón S., Werner S. Knowledge-based and contextual factors associated with R&D teams' improvisation capability. Journal of Management 2015, (forthcoming).
76. Wagner M.S., Lukassen P., Mahlendorf M. Misused and missed use - Grounded theory and objective hermeneutics as methods for research in industrial marketing. Industrial Marketing Management 2010, 39:5-15.