کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
878932 | 1471268 | 2007 | 24 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Management control patterns in joint venture relationships: A model and an exploratory study
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
Joint ventures provide advantages to parent companies, for instance by gaining quick access to new resources. However, their shared ownership gives rise to complexities involving control issues. We propose an integrated model of joint venture control, which adds relational issues to the TCE framework. By combining transaction and relational characteristics, we argue that three different management control patterns can be distinguished: a content-based control pattern, a consultation-based control pattern, and a context-based control pattern. We empirically examine these three patterns by conducting two exploratory case studies.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 32, Issues 1–2, January–February 2007, Pages 131–154
Journal: Accounting, Organizations and Society - Volume 32, Issues 1–2, January–February 2007, Pages 131–154
نویسندگان
Pieter E. Kamminga, Jeltje Van der Meer-Kooistra,