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Shows how accounting information and control mechanisms are used in decision-making, planning and control at an inter-organizational level and how accounting tools and techniques may support the development and management of external relationships with strategic partners. In "global companies" the use of management control mechanisms has increasingly become decentralised from the management accounting department, this book covers these issues. In all functional areas (marketing, operations, human resources, etc.), those who are expected to be able to analyse and interpret accounting information collected from external partners, have to exercise cost control to ensure that profit targets are achieved and understand.• to understand the nature of collaborative partnerships and illustrate the variables that explain the choice of different control modes in the various contexts of cooperation;• to describe the characteristics of management accounting mechanisms for cross-boundary settings, such as collaborative programmes and budgets, inter-firm performance measurement systems and inter-organisational cost management techniques;• to describe empirical evidence on control choices, management accounting practices and on management accountants' roles in collaborative relationships;• to present a framework of control patterns and specific Accounting Information Network (AIN) configurations that provide some novel theoretical insights on inter-organisational accounting and control and some guidance to practitioners operating in inter-firm collaborative settings.
Named the Best Management Book of 2021 by strategy+business Named one of "this month's top titles" in the Financial Times in September 2021 Named to the longlist for the 2021 Outstanding Works of Literature (OWL) Award in the Management & Culture category A plan for conquering collaborative overload to drive performance and innovation, reduce burnout, and enhance well-being. Most organizations have created always-on work contexts that are burning people out and hurting performance rather than delivering productivity, innovation and engagement. Collaborative work consumes 85% of employees' time and is drifting earlier into the morning, later into the night, and deeper into the weekend. The dilemma is that we all need to collaborate more to create effective organizations and vibrant careers for ourselves. But conventional wisdom on teamwork and collaboration has created too much of the wrong kind of collaboration, which hurts our performance, health and overall well-being. In Beyond Collaboration Overload, Babson professor Rob Cross solves this paradox by showing how top performers who thrive at work collaborate in a more purposeful way that makes them 18-24% more efficient than their peers. Good collaborators are distinguished by the efficiency and intentionality of their collaboration—not the size of their network or the length of their workday. Through landmark research with more than 300 organizations, in-depth stories, and tools, Beyond Collaboration Overload will coach you to reclaim close to a day a week when you: Identify and challenge beliefs that lead you to collaborate too quickly Impose structure in your work to prevent unproductive collaboration Alter behaviors to create more efficient collaboration It then outlines how successful people invest this reclaimed time to: Cultivate a broad network—not a big one—for innovation and scale Energize others—a strong predictor of high performance Connect with others to reduce micro-stressors and enhance physical and mental well-being Cross' framework provides relief from the definitive problem of our age—dysfunctional collaboration at the expense of our performance, health and overall well-being.
The development of emerging technologies demands a rapidly expanding knowledge base and intensive collaboration across organizational, institutional and cultural borders. This book is the first of its kind to focus on the management of key emerging tec
Faced with the ever-accelerating pace of technological change and the restructuring of markets, many firms have been questioning the appropriateness of their own organizational structure and effectiveness. Consequently, we have witnessed much organizational experimentation and the development of new forms of organizing over the last decade. Firms are more dependent than ever on the need for continuous and radical innovations – and often innovations that go beyond their existing businesses. This challenges firms in terms of knowledge and idea sharing, and often necessitates the need to expand beyond the boundaries of the single firm for multi-party collaboration to meet serious challenges and develop creative solutions. Drawing from the Fourth International Workshop on Organization Design, and featuring contributions from an international array of specialists, this volume focuses on the expansion beyond the boundaries of the single firm and multi-firm networks, to include, for example, community-based organization designs. A community is a connected set of firms; the connections can take on many different dimensions. For organization design theory, community-based organizations have many implications. For one, organization design theory has to identify and describe designs that enhance collaborative behavior among firms without restricting the ability of the individual firm to continue to compete within its own marketplace. Moreover, organization design theory also has to identify and describe information processing strategies and designs that allow the continuous generation, sharing, and application of existing information and knowledge. The development of effective collaborative community designs is critically important to the global economy because, increasingly, our future depends on pursuing shared goals and sustainably developing our global commons. Ideally, the ideas and findings in this book will contribute to increased attention to new organization designs capable of meeting 21st-century opportunities and challenges.
How does social control theory explain the relationships between business firms and organizations? This book aims to answer that question. Providing a comprehensive organizing framework of control (1st, 2nd, and 3rd party control), this book focuses on informal and formal applications of control mechanisms such as contracts, monitoring mechanisms, incentives, and punishments. In doing so, it reviews existing control/governance theories such as transaction cost analysis, agency theory, power/dependence theory, contract theory, incentives theory and others. Social control theory is introduced as a meta-theory of governance and control. The derivation of control, the outcomes of control and, particularly, when and how control might be successful are discussed in detail.The book hypothesizes that the control mode and mechanisms in use are a function of the cost of control to the controller based on its desire to manage the relationship and its outcomes, and the target of control's extent of agreement with the control processes in use. The various components of costs of control are identified and discussed. Drawing on interdisciplinary sources of information, it is a must-read for all who are interested in understanding the mechanisms of control and relationships underpinning business organizations.
This book systematically defines and analyses the rise of China’s innovation system and Chinese corporate governance model. China’s achievement in artificial intelligence and high technology innovation has attracted the global attention. The country’s innovation system and Chinese model arose during the period between the mid-1990s and the first decade of 21 century, making it one of the leading countries in those fields. This revised and expanded edition examines the Chinese innovation business model based on the basic concept of firm’s governance structure. It builds upon five dimensions: ownership and shareholding structure; interrelation between employer and employee; interrelation between firms; financing pattern and performance criteria; and innovation system and core competitiveness. This book also compares China’s innovation system with the American model and with the European model exemplified by Germany.
Advances in Environmental Accounting and Management aims to enhance the understanding of global environmental issues and improve environmental performance and disclosures.
This text presents a framework for describing and explaining the differences in economic organization between market economies. It identifies variations in coordination and control systems across industrial capitalism, and shows how they are connected to differences in their institutional contexts.
This book addresses a selection of major topics in family businesses, namely ‘managerialization’ and ‘professionalization’, succession, internationalization, access to financial markets, and how governance and control systems can help family firms respond to common problems inherent in the business. Written by prominent experts, the respective chapters highlight the interactions between these topics in order to develop a systems view of the distinctive challenges, and of the potential roles that governance and control systems can play in these contexts. The book is divided into two main parts, the first of which reviews the current literature and develops a comprehensive theoretical framework. Based on these theoretical insights, the second part then interprets and discusses the empirical evidence, including case studies on family-run firms in Italy.
Family business groups (FBGs) are ubiquitous, influential, and play a major role in national economies. While much of the current research around this topic has so far focused on emerging economies, more knowledge is needed on family business groups in developed economies; specifically, how they innovate, strategize, govern, and grow. Offering a comprehensive and global perspective on family business groups, this Handbook comprises international contributions from leading experts. Split into five sections, it covers strategy and business transformation; innovation strategies; management and governance; and new avenues for research on FBGs including the issues of sustainability and cultural alignment. An important resource for students and researchers of family business, strategy and management, this Handbook signals the emergence of the family business group phenomenon and solidifies research in this evolving area of study.