Features of agriculture and their impact on the organization and methodology of inter-organizational management accounting

The article proposes a list of features of inter-organizational management accounting for agricultural organizations. The specifics of management accounting of agricultural enterprises were considered and ways to solve problems of accounting adaptation were found. A structural chart of a management accounting account is proposed to reflect operations in inter-organizational interaction. Method of functioning of inter-organizational accounting system in automated environment is disclosed. A business process card for the type of activity «Production of crop products» has been developed and described. On the example of agricultural enterprises, examples are given of the reflection in the interorganizational management accounting of the facts of the economic life of partners, taking into account the peculiarities of the functioning of agrosphere enterprises.

Influence of inter-organizational relations on methods of calculating the cost of production of agricultural organizations

The author’s definition of inter-organizational cooperation, interorganizational management accounting and inter-organizational accounting and analytical system and cost calculation system in the framework of inter-organizational relations is given in the article on the basis of theoretical analysis. The features of calculating the cost of interorganizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.

Reviewing Interorganizational Management Accounting and Control Literature: A New Look

Interorganizational management accounting and control is a complex and fascinating area of research. Many contributions have already been published on this topic, and some assessments have been produced in previous surveys. The objective of this paper is to analyze whether more recent contributions have deepened the understanding of management accounting and control problems and solutions, while also broadening the spectrum of enquiry. A citation analysis through social network analysis (SNA) suggests the need for research leveraged on commonalities to consolidate existing knowledge on the field. In-depth analysis of the contributions shows some progress in highlighting the complexity and evolution of interorganizational control practices, and in responding to some of the existing limitations. However, there is still a lot to do to in terms of investigating areas neglected to date and exploiting opportunities for interdisciplinary research and theory contamination, which may lead to innovation and growing diversity in this field.

Evaluation of Enterprise Learning Performance in the Process of Cooperation Innovation Using Heronian Mean Operator

In order to clarify the achievement and efficiency of enterprise learning in the process of cooperative innovation, a comprehensive criteria framework for the evaluation of enterprise learning performance is constructed taking the learning process and learning results as the construction idea based on organizational learning theory. And this paper proposes a novel dynamic evaluation method considering the interaction between attributes of learning performance. In this study, the criterion framework for the evaluation of enterprise learning performance in the process of cooperative innovation includes learning process performance and learning outcomes performance. The original matrices are given by managers and experts using fuzzy set theory, and a dynamic time sequence weight vector is calculated based on information entropy and time degree. The weight of learning performance attributes under different time series is calculated based on entropy measure method. The interactive information of learning performance attributes is integrated through the weight of learning performance attributes and the three-parameter weighted Heronian mean operator considering the interaction between attributes. And then, the dynamic and comprehensive evaluation result of learning performance in the process of cooperative innovation could be computed by integrating the learning performance information under different time series with time sequence weight vector. Finally, a real case is studied to verify the scientificity and validity of the criteria framework for the evaluation of enterprise learning performance and the method proposed in this study. This study not only helps cooperative enterprises get feedback in time and adjust cooperative relationships and learning styles but also enriches the theory of interorganizational management and provides a theoretical basis for the process of enterprise cooperative innovation.

Understanding organizational change for alliancing

Purpose The purpose of this paper is to examine an organization’s operational alignment in the process of alliance formation. Design/methodology/approach A literature study was conducted on the strategic importance of assessing and aligning organizations’ operations for alliancing. Furthermore, an instrumental case study was conducted to provide insight in the degree of operational alignment required for a maritime organization to form a service alliance. Findings Managers indicate a complex set of organizational capabilities required for improving operating process to successfully execute their alliance strategy. Two improvement trajectories were found to be used by alliance managers for aligning operations with alliance strategy: development of a corporate alliance infrastructure, and nurturing a collaborative business culture. Research limitations/implications The research is limited to one public organization establishing a vertical service alliance with one of its suppliers. Originality/value The paper introduces a new conceptual model of the alliance formation process, addressing the cyclical character of the pre-formation stage in which intra- and interorganizational management considerations alternate.

Coping with Problems of Understanding in Interorganizational Relationships: Using Formalization as a Means to Make Sense

Research into the management of interorganizational relationships has hitherto primarily focused on problems of coordination, control, and to a lesser extent, legitimacy. In this article, we assert that partners cooperating in such relationships are also confronted with ‘problems of understanding’. Such problems arise from differences between partners in terms of culture, experience, structure and industry, and from the uncertainty and ambiguity that participants in interorganizational relationships experience in early stages of collaboration. Building on Karl Weick’s theory of sensemaking, we advance that participants in interorganizational relationships use formalization as a means to make sense of their partners, the interorganizational relationships in which they are engaged and the contexts in which these are embedded so as to diminish problems of understanding. We offer a systematic overview of the mechanisms through which formalization facilitates sensemaking, including: (1) focusing participants’ attention; (2) provoking articulation, deliberation and reflection; (3) instigating and maintaining interaction; and (4) reducing judgement errors and individual biases, and diminishing the incompleteness and inconsistency of cognitive representations. In this way, the article contributes to a better understanding of the relationships between formalization and sensemaking in collaborative relationships, and it carries Karl Weick’s thinking on the relationship between sense-making and organizing forward in the context of interorganizational management.

The Challenges of Interorganizational Management

Contemporary business environments and trends for the future suggest that successful organizations of the future must not only be efficient, effective, competent, and competitive within any specific domain or marketplace, but that they must most importantly be flexible and adaptable, able to respond appropriately to change and turbulence in their environmental context. Thus, the challenge for managers would seem at least twofold. Managers must devise structures and strategies for their organizations that enable such flexibility and adaptability to be nurtured to ensure survival. Furthermore, it would seem that managers need to facilitate organisational learning, and thus must actively manage and capitalize on the organisation’s information and knowledge resources. The virtual organization is posited as an ideal organisational form for prospering in contemporary business environments which are characterised by turbulent change, uncertainty, intense competition, and the globalization of business and its markets (Wigand et al., 1997). The virtual organisation ideal is characterised by a number of significant components, such as: