Inter-Organisational Controls and Organisational Competencies: Episodes Around Target Cost Management/Functional Analysis and Open Book Accounting

Posted: 25 Oct 2001

See all articles by Jan Mouritsen

Jan Mouritsen

Copenhagen Business School - Department of Operations Management

Allan Hansen

Copenhagen Business School - Department of Operations Management

Carsten O. Hansen

Copenhagen Business School

Abstract

This paper argues that inter-organisational management controls such as open book accounting and target cost management/functional analysis create new possibilities for management intervention. When such controls were introduced in the two firms analysed in this paper they not only had a role in enabling control of and insight into inter-organisational processes at a distance. They also took part in re-presenting corporate phenomena such as technology organisation and strategy and thereby re-translating the 'identify' or 'core competence' of the firms. Therefore, inter-organisational management controls craft for themselves a new space for management, which has only inter- but also intra-organisational effects.

JEL Classification: M40, M46

Suggested Citation

Mouritsen, Jan and Hansen, Allan and Hansen, Carsten O., Inter-Organisational Controls and Organisational Competencies: Episodes Around Target Cost Management/Functional Analysis and Open Book Accounting. Available at SSRN: https://ssrn.com/abstract=276715

Jan Mouritsen (Contact Author)

Copenhagen Business School - Department of Operations Management ( email )

Solbjerg Plads 3
Department of Operations Management
DK - 2000 Frederiksberg
Denmark
+45 38 15 24 20 (Phone)
+45 38 15 24 01 (Fax)

HOME PAGE: http://www.cbs.dk/staff/jan.mouritsen

Allan Hansen

Copenhagen Business School - Department of Operations Management ( email )

Solbjerg Plads 3
Frederiksberg C, DK - 2000
Denmark
+45 38 15 24 30 (Phone)

Carsten O. Hansen

Copenhagen Business School ( email )

Solbjerg Plads 3
Department of Operations Management
DK - 2000 Frederiksberg
DENMARK
+45 38 15 24 83 (Phone)

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