Controlling Collaboration between Firms

Explains the challenges that new, collaborative forms of organisation generate with reference to how management control systems and accounting information exchanges are practised and designed at an inter-organisational level.

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Shows how accounting information and control mechanisms are used in decision-making, planning and control at an inter-organizational level and how accounting tools and techniques may support the development and management of external relationships with strategic partners.

In "global companies" the use of management control mechanisms has increasingly become decentralised from the management accounting department, this book covers these issues. In all functional areas (marketing, operations, human resources, etc.), those who are expected to be able to analyse and interpret accounting information collected from external partners, have to exercise cost control to ensure that profit targets are achieved and understand.