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Coordination in interorganizational relations: perspective of dominated suppliers
School of Technology and Society, University of Skövde, Skövde, Sweden.
(English)Manuscript (preprint) (Other academic)
Abstract [en]

This article relates to the debate on control in interorganizational relations. The article aims at providing an understanding of how bureaucratic mechanisms interrelate with market and social mechanisms in this setting, and the perspective of a dominated supplier is especially focused. The article is based on observation with complementary interviews of relations between an industrial customer and two of its suppliers.

The study shows restrictions put on the dominated suppliers from the customer, restrictions which from the suppliers' perspective motivate to question the efficiency of interorganizational, bureaucratic control. The suppliers' perceived need to adapt to the customers' routines is more motivated by a fear of challenging the customer than a concern for overall efficiency in the supply chain. The different mechanisms of governance operate in relation to each other. Mainly, market dominance creates space for hierarchical coordination. However, bureaucratic mechanisms do not suit every situation and social mechanisms enter - in some cases even to overrule bureaucratic mechanisms.

National Category
Engineering and Technology
URN: urn:nbn:se:liu:diva-85894OAI: diva2:573631
Available from: 2012-12-03 Created: 2012-12-03 Last updated: 2012-12-03
In thesis
1. Management accounting as constructing and opposing customer focus: three case studies on management accounting and customer relations
Open this publication in new window or tab >>Management accounting as constructing and opposing customer focus: three case studies on management accounting and customer relations
2005 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. The purpose is to understand the interaction between management accounting and customer focus on operative levels in industrial organizations, where focus on customer has a central place. The results are also discussed with respect to its possible importance in the development of managing processes of organizations. The thesis is based on three cases, which have been studied with mainly a qualitative approach.

In the licentiate thesis, traditional accounting models, originally developed to provide information for analyzing products, are revisited under the assumption that customers and products are equally interesting to analyze. The three articles explore the role of management accounting in interpreting customers and the interface to customers. In the first article, strong customer accountability is found to override the intentions from managers, as communicated through the accounting system. Arguments of how management accounting can be perceived as inaccurate then have a central place in motivating how customers are prioritized in a way not favored by managers. Furthermore, in the second article, customers are experienced as both catalysts and frustrators to change processes and changes in management accounting are found in eo-development with the different customer relations and how different customers prefer to communicate. The third article explores how coordination mechanisms operate in relation to each other in coordination of customer-supplier relationships. A strong market mechanism creates space for bureaucratic control and use of management accounting. However, the use of bureaucratic control in turn relies on social coordination between actors in order to function.

These four parts are revisited and related to each other in a synthesizing part of the thesis. The relation between management accounting and customer focus is approached in two ways. Management accounting may construct customer focus, making it impossible to distinguish between the two. However, another interpretation of the relation is management accounting and customer focus as opposing logics, where management accounting represents hierarchical influence, homogeneous control processes and cost efficient operations, and customer focus represents customer influence, control processes adapted to the customer and customized operations.

Place, publisher, year, edition, pages
Linköping: Linköpings universitet, 2005. 106 p.
Linköping Studies in Science and Technology. Dissertations, ISSN 0345-7524 ; 933
National Category
Computer Science
urn:nbn:se:liu:diva-33135 (URN)19113 (Local ID)91-85297-64-X (ISBN)19113 (Archive number)19113 (OAI)
Public defence
2005-05-09, Visionen, Hus B, Campus Valla, Linköping, 13:15 (Swedish)

Skriver sitt namn: Cäker istället för Säker

Available from: 2009-10-09 Created: 2009-10-09 Last updated: 2012-12-03

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Cäker, Mikael
Engineering and Technology

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