Successful innovation is a true challenge and especially when today’s companies are intertwined in close inter-organisational relationships and networks with e.g. customers and suppliers. Research has indicated that accounting can play important roles in such innovation processes, but there is little in-depth systematic knowledge about this issue. Accounting, Innovation and Inter-Organisational Relationships gathers leading researchers from all around the world to argue for the importance of more systematic knowledge about accounting, innovation and inter-organisational relationships. Accounting, Innovation and Inter-Organisational Relationships thus becomes an important source for researchers and practitioners interested in accounting and inter-organisational relationships as well as the related disciplines of management, marketing, innovation and strategy.

EBOOK: Management Control Systems, 2e

Inter-organizational relations (IOR), the study of Strategic Alliances, Joint Ventures, Partnerships, Networks and other forms of relationship between organizations, is a field of study that has burgeoned over the last four decades, but is fragemented, drawing contributions from a wide variety of disciplines, theoretical bases, and sectoral interests. The Oxford Handbook of Inter-Organizational Relations provides a structured overview of the field. With contributions from leading international experts on their particular areas of expertise, it is an authoritative introduction to its research findings. The material is organized in three main sections. The first relates to research that focuses on particular manifestations of IORs such as industry, supply, policy and project networks, public and voluntary sector partnerships, strategic alliances, and so on. The second section relates to research that stems from distinct disciplinary or theoretical bases, including, institutional theory, social networks, evolutionary theory, transaction cost economics, management process, psychology, critical theory political theory, economic geography, and the legal perspective. The third section focuses on key topics in contemporary IOR topics--or those that will become so in the future. These include, trust, power, development interventions, social capital, learning and knowledge, dynamics and change, and evaluation. About the Series Oxford Handbooks in Business & Management bring together the world's leading scholars on the subject to discuss current research and the latest thinking in a range of interrelated topics including Strategy, Organizational Behavior, Public Management, International Business, and many others. Containing completely new essays with extensive referencing to further reading and key ideas, the volumes, in hardback or paperback, serve as both a thorough introduction to a topic and a useful desk reference for scholars and advanced students alike.

Managing Trust in Strategic Alliances is a volume in the book series Research in Strategic Alliances that focuses on providing a robust and comprehensive forum for new scholarship in the field of strategic alliances. In particular, the books in the series cover new views of interdisciplinary theoretical frameworks and models, significant practical problems of alliance organization and management, and emerging areas of inquiry. The series also includes comprehensive empirical studies of selected segments of business, economic, industrial, government, and non-profit activities with wide prevalence of strategic alliances. Through the ongoing release of focused topical titles, this book series seeks to disseminate theoretical insights and practical management information that should enable interested professionals to gain a rigorous and comprehensive understanding of the field of strategic alliances. Managing Trust in Strategic Alliances contains contributions by leading scholars in the field of strategic alliance research. The 10 chapters in this volume deal with significant issues relating to the management of trust in strategic alliances. These issues include the role of trust in value creation and appropriation, the dialectics of trust, control, and risk in multilateral R&D alliances, protecting trustworthiness in open and closed alliance networks, balancing trust and distrust, trust and cost disclosure, trust and control, foreign partner’s trust in international strategic alliances, a multilevel approach to trust, trust in service supply networks, and trust-building in public-private strategic alliances. The chapters contain empirical as well as conceptual treatments of the selected topics, and collectively present a wide-ranging review of the noteworthy research perspectives on managing trust in strategic alliances.

Spending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea that businesses might be using huge and increasing sums of shareholders’ money for an activity that more often than not leads to failure calls into question the information on which M&A decisions are based. This book presents statistical studies, case material, and standard-setters’ opinions on company accounting before, during, and after M&A. It documents the manipulation of annual accounts by acquirers ahead of share for share bids, biased forecasts of post-merger earnings by bidders, and devices to flatter earnings when recording the deal. It explores the challenges for standard-setters in regulating information flows during and after M&A, and for account-users wishing to learn from financial statements how a deal has affected performance. Drawing on a wide range of international examples, this readable book is targeted not just at accounting specialists but at anyone who is comfortable reading the serious financial press, is intrigued by what is going on in the massive M&A market, and is concerned with achieving better-informed M&A. As such it might be of particular interest to business executives, lawyers, bankers, and investors involved in M&A as well as graduate students interested in researching or learning about the role of accounting in M&A.

In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operations and projects through cost accounting and cost management tools. The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, professional accounting bodies, the government, policymakers, academics, consultants and operational managers.

This book constitutes revised selected papers from the 9th international Global Sourcing Workshop 2015, held in La Thuile, Italy, in February 2015. The 14 contributions included were carefully reviewed and selected from 40 submissions. The book offers a review of the key topics in outsourcing and offshoring, populated with practical frameworks that serve as a tool kit to students and managers. The range of topics covered is wide and diverse, but predominately focused on how to achieve success and innovation in global sourcing. The topics discussed combine theoretical and practical insights regarding challenges that industry leaders, policy makers, and professionals face. Case studies from various organizations, industries and countries are used extensively throughout the book to illustrate results and findings.