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Firms in the early stage of their organisational lifecycle (ESFs) are subject to concerns founded on a requirement for strategic flexibility, prompting engagement in inter-organisational relationships such as outsourcing. However, studies of the management control dynamics of these relationships are rare. This paper aims to respond by empirically examining the influence of ESF managers on the ongoing management control of such relationships.

A single outsourcing case study is utilised to provide evidence in examining a multi-theoretical framework that adopts a complex adaptive system (CAS) perspective as a qualitative analytical framework, along with the existing accounting theory on control adoption.

Focused on management concerns with tensions between inter-organisational control and strategic flexibility, this paper identifies reasons for the adoption of management controls by an ESF. The inter-organisational system explored in this paper emphasises the importance of adopting a holistic epistemology in understanding changes in control adoption.

This paper extends current theoretical perspectives on control adoption to consider the inter-organisational control concerns of ESF managers.

The insights identified in this paper provide a systemic framework to identify potential organisational and environmental influences on control problems, emphasising environmental co-evolution rather than achievement of ideal equilibrium states.

The intended contribution is to extend the management control literature to consider the effect of organisational lifecycle on the adoption of new inter-organisational management controls in the wake of ongoing trade-off between competing inter-organisational requirements.

Advanced information technologies, and particularly big data, provide new affordances to facilitate inter-organizational collaboration. Rich flows of real-time data provide transparency across organizational boundaries and enable greater automation of inter-organizational routines. Taking stock of the literature and building on observations from the research in an industrial setting, the authors introduce the concept of technological embeddedness as an important characteristic of inter-organizational relationships, denoting the degree of monitoring, control, and optimization of intra- and inter-organizational tasks accomplished through technology at the interface of the inter-organizational relationship. The authors theorize how increasing technological embeddedness created by big data technologies affects the development of inter-organizational trust, mutual adaptation, and temporal structuring of collaboration. The propositions elaborate how greater technological embeddedness enables collaboration, and warn about the potential limiting effects of technological embeddedness on the development of interpersonal trust, strategic learning, and long-term orientation.

The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international literature. Additionally, it examines alternative approaches to the understanding of accounting in IORs and proposes some directions for future research.

Thirty-one papers were identified and assessed in terms of their topic, inter-organizational setting, theoretical approach, research methods and results. This study followed a six-step process from formulating objectives, through establishing inclusion and exclusion criteria, to paper selection and mutual assessments.

The Nordic literature presents a distinct approach to the understanding of accounting in IORs. The Nordic studies are characterized by theoretical pluralism, in-depth case studies and an interest towards micro-processes in a variety of inter-organizational settings and from the point of view of multiple parties.

The authors propose two specific areas of research: the interconnections between accounting measures, monetary flows and value creation as well as the role of accounting in creating stability and instability in IORs. These areas of research emphasize a stronger engagement with the core issues of managing appropriation and cooperation concerns and provide an outlook for novel insights into classical issues and increased integration within the field.

Based on the growing interest devoted to knowledge management (KM) in inter-organizational contexts, the purpose of this paper is to systematize existing literature and understand how it developed over time, thus tracing its roots and evolution to unveil gaps and suggest new promising areas for future research.

This study used bibliographic techniques to analyze a sample of 85 studies along three main periods (1998-2010, 2011-2014 and 2015-2019). In particular, this study focused on co-occurrences of keywords to identify the most dominant themes, as well as connections among these themes.

Overall, the review shows the main outlets that have published papers on the topic of KM in inter-organizational contexts, as well as the theoretical background this research builds on. The temporal analysis exhibits the core topics that have persisted and grown consistently over time as the links between KM, innovation and networks. In addition, the review highlights new emerging themes, such as the human and social side of KM, and new interesting contexts of study (e.g. coopetition and open/user innovation), which opens exciting avenues for new research opportunities.

This study illustrates the conceptual structure of the field in three distinct periods and contributes to a more nuanced understanding of the key topics and their interrelatedness within the area of KM in inter-organizational contexts. Both researchers and practitioners can profit from the study because it reveals consolidated topics while identifying areas that still need to be investigated to foster KM in inter-organizational settings.

The antecedents and cost management methods and their effects on the value creation of inter-organization are essential topics of inter-organizational cost management (IOCM) in a hybrid relational perspective. This study aims to develop a synthesis coordinating mechanism theory which combines supply network theory and transaction cost economics. Using this modified theory, a structural model of IOCM and its hypotheses are developed by considering the organic connection among hybrid relational context, capabilities, methods and the effects of IOCM.

The data were collected under convenient sampling using the questionnaire survey method and analyzed using principal component analysis and structural equation modeling.

The results (significant at p < 0.01 and p < 0.05 level) show that there is a positive correlation among the hybrid relational context, capabilities (antecedents), methods and the effects of IOCM. Capabilities (antecedents) and cost management methods are also found to have a positive impact on synergic effect value and on improving collaborative efficiency in IOCM.

The managers of inter-firm networks may use the results of this study to ensure competitive advantages through collaboration with each other and building and retaining a long-term relationship.

This study demonstrates that the coordinating mechanism of IOCM can create the synergic effect value and improve the collaborative efficiency of the inter-organization relationship.

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.

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.

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.

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.

This paper aims to develop a theoretical base for supply chain quality from the learning perspective. Through utilizing the relational view of inter‐organizational competitive advantage, the paper identifies learning‐driven practices that influence buyer‐supplier performance outcomes.

A review of the literature in quality management, supply chain management and strategic management is conducted to develop key practices associated with quality management in a supply chain environment.

The findings suggest that quality management facilitates cooperative learning and improves inter‐organizational learning processes. At the supply chain level, it enhances supply chain satisfaction and supply chain performance.

The study contributes to our understanding of quality management practices within a supply chain environment from an inter‐organizational learning perspective. It extends the concept of quality to the supply chain through focusing on key practices that influence the quality of supply chain relationships.

To coordinate humanitarian organisations with different mandates that flock the scenes of disasters to save lives and respond to varied needs arising from the increased number of victims is not easy. Therefore, the level at which organisations self-organise, network and adapt to the dynamic operational environment may be related to inter-organisational coordination. The authors studied self-organisation, organisational networks and adaptability as important and often overlooked organisational factors hypothesised to be related to inter-organisational coordination in the context of humanitarian organisations.

The study’s sample consisted of 101 humanitarian organisations with 315 respondents. To decrease the problem of common method variance, the authors split the samples within each humanitarian organisation into two subsamples: one subsample was used for the measurement of self-organisation, organisational network and adaptability, while the other was for the measurement of inter-organisational coordination.

The partial least square structural equation modelling (PLS-SEM) analysis using SmartPLS 3.2.8 indicated that self-organisation is related to inter-organisational coordination. Organisational network and adaptability were found to be mediators for the relationship between self-organisation and inter-organisational coordination and all combined accounted for 57.8% variance in inter-organisational coordination.

The study was cross sectional, hence imposing a limitation on changes in perceptions over time. Perhaps, a longitudinal study in future is desirable. Data were collected only from humanitarian organisations that had delivered relief to refugees in the stated camps by 2018. Above all, this study considered self-organisation, adaptability and organisational networks in the explanation of inter-organisational coordination, although there are other factors that could still be explored.

A potential implication is that humanitarian organisations which need to coordinate with others in emergency situations may need to examine their ability to self-organise, network and adapt.

Social transformation is a function of active social entities that cannot work in isolation. Hence, for each to be able to make a contribution to meaningful social change, there is need to develop organisational networks with sister organisations so as to secure rare resources that facilitate change efforts coupled with the ability to reorganise themselves and adapt to changing environmental circumstances.

The paper examines (1) the extent to which self-organisation, adaptability and organisational networks influence inter-organisational coordination; (2) the mediating role of both adaptability and organisational networks between self-organisation and inter-organisational coordination in the context of humanitarian organisations against the backdrop of complex adaptive system (CAS) theory.

Through examining the two constructs of inter-organizational complementarity and inter-organizational compatibility in supply chains, the purpose of this paper is to develop a taxonomy of focal firms’ inter-organizational fit (IOF) configurations with their suppliers and customers, and examine the relationship between these configurations and environmental innovation (EI) in order to answer the question of “with whom” to collaborate for EI development.

A survey instrument was elaborated and data from a sample of 171 US firms were collected. The authors adopted cluster analysis to identify the IOF taxonomy. Canonical discriminant analysis was employed to uncover underlying dimensions between clustering variables and cluster membership. Then, ANOVA tests were conducted to investigate relationships between IOF configurations in the context of EI in supply chains.

Three configurations were identified based on the complementarity and compatibility between focal firms and their supply chain partners. It is observed that the overall IOF level is positively related to firms’ EI outcomes. Moreover, inter-organizational complementarity facilitates incremental EI while inter-organizational compatibility plays a more crucial role in radical EI. Both are required to achieve the best innovation outcome.

This research develops the first taxonomy for depicting IOF in a supply chain innovation context and also clarifies different rationale behind the development of incremental and radical EI through examining distinctive effects of the complementarity and compatibility with supply chain partners.

Projects are a part of everyday life in industrial firms, playing a relevant role in terms of accomplishing strategic objectives, implementing strategy, and developing competitive advantage. Projects are developed within industrial networks and have a momentum of their own. This paper aims to describe the role of inter‐organizational project networks that are embedded within the firm's network of relationships in the development of competitive advantage.

The role of inter‐organizational projects in developing competitive advantage was analysed in four inter‐organizational projects involving firms from the Portuguese textile and clothing industry.

Based on the industrial network approach, projects are framed within the conceptual model of activities, actors and resources. Considering the four studied cases, the analysis is focused on the impact of project networks on activities, resources and actors involved, as well as on the competitiveness of the firms involved in the studied networks.

This paper contributes to management practice by focusing on the contribution of inter‐organizational projects in the development of competitive advantage. Based on the analysis of four different cases, this paper highlights the potential role of project networks in the relationship network of the firm.