A1 Journal article (refereed), original research

Finnish “state of mind” on inter-organizational integration: A cost accounting and cost management perspective


Publication Details
Authors: Ylä-Kujala Antti, Marttonen-Arola Salla, Kärri Timo
Publisher: Emerald: 24 month embargo
Publication year: 2018
Language: English
Related Journal or Series Information: IMP Journal
Volume number: 12
Issue number: 1
Start page: 171
End page: 191
Number of pages: 21
ISSN: 0809-7259
JUFO-Level of this publication: 1
Open Access: Not an Open Access publication

Abstract

-Purpose

The
role of management control is frequently emphasized in connection with
inter-organizational relationships and value networks. For example,
boundary-spanning cost and accounting control techniques have been
studied in multifaceted empirical settings. The prevalence of such
techniques is, however, currently unknown in conjunction with companies’
interests to increase inter-organizational integration in general.
Additionally, also the nexus between the internal state of cost
management and the company’s willingness to develop inter-organizational
relationships requires further investigation. The paper aims to discuss
these issues.

-Design/methodology/approach

The
study is based on an extensive survey that was responded to by more
than 1,500 CEOs and CFOs from large, medium-sized and small Finnish
enterprises in a variety of industries. As the authors chose the
mixed-methods approach, both quantitative and qualitative data were
collected for the study.

-Findings

The
findings suggest that companies can be allocated to five clusters: “the
cost experts,” “the trustful,” “the holdouts,” “the trailblazers” and
“the uncertain”. When the networking-oriented clusters, “the trustful”
and “the trailblazers” are combined, the authors can conclude that 40
percent of the studied companies are interested in increasing
inter-organizational integration. However, only 7 percent have
boundary-spanning techniques in use. There is also a correlation between
interest in integrating and developing cost management.

-Research limitations/implications

This
paper contains several theoretical implications, although further
research, e.g. comparative studies, is required to verify the findings.
The scarcity of managerial implications can be regarded as a limitation.

-Originality/value

This
paper fills several untapped research gaps by studying
inter-organizational integration in the cost management context from
multiple, complementary perspectives with a particularly large set of
data.


Last updated on 2019-13-03 at 12:00