Inter-Organisational Controls and Organisational Competencies: Episodes Around Target Cost Management/Functional Analysis and Open Book Accounting
Posted: 25 Oct 2001
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: Suggested Citation