e-journal

Management accounting as the inter-organisational boundary

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Purpose – The literature on managing inter-organisational relationships typically suggests
managing these relationships based on the formalised exchange of information across the
organisational boundary with due respect to trust build-up through successive interactions. The
purpose of this paper is to argue that a focus on trust reduces the flexibility and accessibility of
resources and hence ruins the advantages of inter-organisational relationships. The paper focuses on
power as a means for absorbing uncertainty when managing inter-organisational relationships.
Design/methodology/approach – The paper is based on findings from a case study of
inter-organisational relationships. Governmentality is used as a framework for analysing the
practise of managing inter-organisational relationships.
Findings – A number of representations are employed along the boundary between the case study
parties and thereby the boundary is emphasised. These representations are used to set the discourse
for negotiating the terms of the cooperation. During negotiations a common understanding of
cooperation is constructed and thereby fine-grained information is assembled. In this specific case, the
contract plays a central role as a representation of the project in focus. In the construction of the price
for the product, open book and benchmark data are used. Information does not cross-organisational
boundaries at face value. Information is applied to the representations and brought into play during
negotiations. Thereby managing and management accounting become significant components of the
boundary between the parties.
Originality/value – The paper shows that power, as a means for absorbing uncertainty in
inter-organisational relationships, can solve the dilemmas regarding flexibility and access to resources
that trust can cause.

Keywords Channel relations, Management accounting, Control, Uncertainty managemen

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 6 No. 1, 2010 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

Versi lain/terkait

Lampiran Berkas

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