TY - CHAP AB - Building on prior research linking stakeholder relationship quality with financial performance, we explore interorganizational engagement from a bilateral perspective, more fully representing the dynamics within an alliance. Interorganizational relationship quality and stakeholder management theory in healthcare and in accounting research provide the foundation for these insights.While the study's findings demonstrate consistent views regarding the importance of relationship management and patient care, the two stakeholder groups hold divergent perspectives on how to accomplish these goals. Insurance executives take a population perspective, whereas physician practices focus their decision making at the patient level. The relative power and size between stakeholders was instrumental in how insurers chose to develop relationships with individual physician practices. These findings provide the nucleus for understanding reported frictions. VL - 18 SN - 978-1-84950-755-4, 978-1-84950-754-7/1474-7871 DO - 10.1108/S1474-7871(2010)0000018010 UR - https://doi.org/10.1108/S1474-7871(2010)0000018010 AU - Cote Jane AU - Kamm Latham Claire ED - Marc J. Epstein ED - John Y. Lee PY - 2010 Y1 - 2010/01/01 TI - Examining both sides of stakeholder engagement: behavioral implications in interorganizational alliances T2 - Advances in Management Accounting T3 - Advances in Management Accounting PB - Emerald Group Publishing Limited SP - 175 EP - 201 Y2 - 2024/04/20 ER -