Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
878932 | Accounting, Organizations and Society | 2007 | 24 Pages |
Abstract
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.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Pieter E. Kamminga, Jeltje Van der Meer-Kooistra,