The interorganizational environment faced by business organizations presents unique challenges for management accounting and control. Past management accounting research…
The interorganizational environment faced by business organizations presents unique challenges for management accounting and control. Past management accounting research has shown interest in such collaborations because despite their benefits, such relationships pose significant issues of coordination and control. As information and communication systems supplement management control systems in their support of decision facilitation and decision influencing, examining the design of management accounting systems (MASs) in the management of interorganizational relationships and assessing how it affects the attainment of interorganizational exchange partner performance objectives is important. In this chapter, I extend past accounting research to examine the complementary nature of decision-facilitation and decision-influencing objectives of MAS design as enabled by the use of integrated information systems in interorganizational settings. The economic theory of complementarity is employed to examine synergistic effects of complementary MAS objectives. A field survey is used to examine hypothesized relationships, and data were obtained from 116 organizations involved in strategic alliance activity. This chapter reports findings that support the view that the degree of complementarity in decision-facilitation and decision-influencing objectives assists in the development of capabilities that enhance performance in the interorganizational relationship. The study blends theory in the areas of strategy, information systems, and management accounting and extends management accounting research in the context of IT-enabled interorganizational relationships.
Examines sources of control over information system development decisions. Although past research has examined sources of internal organizational control that were solely determined by technical/rational goals, this article analyzes the symbolic role of social institutions in exerting control over system development decisions. Three regulatory mechanisms, developed by institutional theorists, are used to explain how specific social institutions exert their control. The mechanisms of coercive isomorphism, mimetic isomorphism and normative isomorphism help illustrate the types of social forces that enhance similarity of systems across organizations. Three conditions also are identified which moderate these effects: dependence on external institutions having control over an organization’s resources; unclear performance standards for system development; and interaction patterns during development. These conditions imply that social control would differ greatly according to whether the major influences on the process of system development arise from within the organization or are imposed from external institutions. The examination of symbolic/institutional forces in system development is useful in both the evaluation of system effectiveness and the assessment of the “appropriateness” of managerial interventions in the process. Future research should empirically examine these manifestations of social control and their influence on system development decisions.
Opportunity recognition and opportunity exploitation are two central concepts in the entrepreneurial process. However, there is a lack of both a clear specification of the…
Opportunity recognition and opportunity exploitation are two central concepts in the entrepreneurial process. However, there is a lack of both a clear specification of the content domains of the constructs and valid and reliable multi-item scales for their measurement. The paper aims to discuss these issues.
This paper first reveals existing issues around the definitions and measures relating to the concepts, then defines their content domains, and also proposes scale items to measure the concepts. Four samples are used to develop the measurement instruments.
Two scales are suggested, one to measure opportunity recognition, and other to measure opportunity exploitation. The scales demonstrate reliability and construct, discriminant, and nomological validity.
The resulting instruments provide tools for research and practice that could prove valuable when examining the antecedents and consequences of both opportunity recognition and opportunity exploitation.
In 2003, there was a concern among policymakers that spin-outs were being given undue prominence in consideration of the research commercialisation performance of UK…
In 2003, there was a concern among policymakers that spin-outs were being given undue prominence in consideration of the research commercialisation performance of UK Higher Education Institutes (HEIs) (Lambert, 2003). The aim of this research was to investigate what issues lay behind the data reported on spin-out activity by UK HEIs in the period 1998–2002.