Beyond the decision to ally: Constraints on adapting to emergent control risks. (September 2021)
- Record Type:
- Journal Article
- Title:
- Beyond the decision to ally: Constraints on adapting to emergent control risks. (September 2021)
- Main Title:
- Beyond the decision to ally: Constraints on adapting to emergent control risks
- Authors:
- Sutton, Nicole
Brown, David A. - Abstract:
- Abstract: Partners' efforts to manage risk extend far beyond decisions made when an alliance is formed and continue throughout its lifecycle. As an alliance matures, it is expected that partners will adapt controls to address unanticipated, emergent risks; however, empirical evidence indicates that such changes are relatively rare. This study aims to advance our understanding of the constraints on control adaptation by examining the role of governance inseparability, a condition in which partners' prior control choices limit the range and types of subsequent strategic control options. Using a longitudinal analysis of two mature alliances, we examine episodes where partners struggled to switch from or differentiate alliance controls compromised by emergent risks. We trace these constraints to a range of sources, including contractual commitments, alliance-specific regulation, and control consistency. Furthermore, we observe how partners introduced 'compensatory controls', that is, additional controls to remedy secondary control problems created by the existing control infrastructure.
- Is Part Of:
- Management accounting research. Volume 52(2021)
- Journal:
- Management accounting research
- Issue:
- Volume 52(2021)
- Issue Display:
- Volume 52, Issue 2021 (2021)
- Year:
- 2021
- Volume:
- 52
- Issue:
- 2021
- Issue Sort Value:
- 2021-0052-2021-0000
- Page Start:
- Page End:
- Publication Date:
- 2021-09
- Subjects:
- Alliances -- Risk -- Controls -- Adaptation -- Governance inseparability -- Compensatory control
Managerial accounting -- Periodicals
Managerial accounting -- Research -- Periodicals
Managerial accounting -- Bibliography -- Periodicals
Comptabilité de gestion -- Périodiques
Comptabilité de gestion -- Recherche -- Périodiques
Comptabilité de gestion -- Bibliographie -- Périodiques
Managerial accounting
Managerial accounting -- Research
Bibliography
Periodicals
658.1511 - Journal URLs:
- http://www.sciencedirect.com/science/journal/10445005 ↗
http://firstsearch.oclc.org ↗
http://firstsearch.oclc.org/journal=1044-5005;screen=info;ECOIP ↗
http://www.elsevier.com/journals ↗ - DOI:
- 10.1016/j.mar.2021.100756 ↗
- Languages:
- English
- ISSNs:
- 1044-5005
- Deposit Type:
- Legaldeposit
- View Content:
- Available online (eLD content is only available in our Reading Rooms) ↗
- Physical Locations:
- British Library DSC - 5359.006370
British Library DSC - BLDSS-3PM
British Library HMNTS - ELD Digital store - Ingest File:
- 17796.xml