Inter-organisational relationships are an increasingly indispensable part of business relationships, which blur the boundaries between firms, suppliers and customers. Organisations are entering inter-organisational relationships at an ever increasing rate (Dekker, 2003). Inter-organisational control has received a vast amount of academic attention. However, little research has an integrated approach to the study of inter-organisational control. The objective of this research is to explore the nature of the governance mechanisms applied in inter-organisational relationships. In particular, the focus is on supply chain restructuring and particularly on the emergence and changes to the governance mechanisms that comprise the governance package as applied to inter-organisational relationships, and on explaining these changes. This thesis provides a holistic approach to the governance of inter-organisational relationships during different supply chain maturity phases. It is argued that an integration of transaction cost economics, trust and institutional theory can provide a better understanding of the governance of inter-organisational relationships. This discussion will lead to the minimal structure framework as developed by van der Meer-Kooistra and Scapens (2008). The minimal structures will be used to examine how the governance mechanisms emerge and evolve in a longitudinal case study in the aerospace industry focusing on a supply chain restructuring. Five dimensions of minimal structures are discussed for the governance of inter-organisational relationships; economic, institutional, social, technical/operational and accounting/cost control. The thesis shows how the minimal structures can contribute to our knowledge of the design of an effective governance package for inter-organisational relationships. In this thesis, the structural design of governance mechanisms - i.e., what is included and how they evolve over time will be examined, seeking to improve our understating of how these mechanisms are actually used by organisations in practice to govern their inter-organisational relationships. In so doing, the research aims to contribute to recent studies addressing inter-organisational control. This thesis reports on an aero manufacturing company during the restructuring of its supply chain and explores the governance of inter-organisational relationships during different maturity phases. This thesis focuses on the supply chain challenges by studying a company as it attempts to improve its performance and outcomes by restructuring its supply chain and moving from arm-length relationships to supply chain collaboration.
Date of Award | 1 Aug 2011 |
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Original language | English |
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Awarding Institution | - The University of Manchester
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Supervisor | Robert Scapens (Supervisor) |
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- inter-organisational relationships
- management control
The role of management accounting and control in inter-organisational relationships: A case study in the aerospace industry
Varoutsa, E. (Author). 1 Aug 2011
Student thesis: Phd