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Intra-organisational management accounting for inter-organisational control during negotiation processes

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Purpose – The purpose of this study is to examine how the management accounting practice in an
organisational unit affects the ability to conduct inter-organisational control.
Design/methodology/approach – Governmentality is used as the main theoretical basis for the
interpretation of empirical data. A qualitative case study is used to gather information from an
electronics company.
Findings – The company enters its inter-organisational relationships with the ambition of being in
power in the relationship. To begin with, management accounting plays a central role in the
negotiation process. Due to inadequate management accounting practices, the company is unable to
include cost information in their response to proposals made by their suppliers during negotiations.
Consequently, the cost aspect of the product fades away from negotiations as they progress.
Originality/value – The study concludes that an important part of management accounting practice
is to reveal the intra-organisational cost consequences of proposals made by suppliers during
negotiation processes. These cost consequences are central during negotiation processes since they
will keep the focus on costs and cost improvements during the negotiation process. The study
indicates that accounting technologies and the physical presence of the management accountant are
not sufficient to keep costs on the agenda. Constant cost consciousness requires that the management
accountant actively takes part in the joint problem solving process.

Keywords Governmentality, Conduct of conduct, Inter-organizational relationships,Management accounting, Open-book accounting, Abduction, Negotiating

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 9 No. 2, 2012 pp. 96-122

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

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