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Keywords: interfirm relationships
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Journal Articles
Journal of Management Accounting Research (2023) 35 (1): 145–171.
Published: 01 March 2023
... supply chains interfirm relationships performance management survey Alarge literature in management accounting examines management control choices in interorganizational governance (for literature reviews, see Caglio and Ditillo 2008 , 2021 ; Dekker 2016 ). Within this literature, a rich...
Journal Articles
Journal of Management Accounting Research (2019) 31 (2): 59–74.
Published: 01 June 2019
... in opportunistic behavior) and performance risks (i.e., failure despite full cooperation) ( Anderson and Dekker 2005 ; Das and Teng 1996 ). Empirical research shows that outcomes of interfirm relationships are associated with the alignment of interfirm contracts with critical transaction characteristics...
Journal Articles
Journal of Management Accounting Research (2016) 28 (3): 25–48.
Published: 01 September 2016
...Henri C. Dekker; Rong Ding; Tom Groot ABSTRACT In this study, we examine how firms' collaborative objectives influence their use of performance management practices in interfirm relationships. We conceptualize collaborative performance management to include three interrelated practices...