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



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.


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 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

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.


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

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