Control systems and interorganizational identification in technology parks cooperation

ABSTRACT The aim of this study was to analyze the influence of the design of management control systems (MCSs) on interorganizational cooperation and the moderating role of companies’ identification with their technology park. The conditions that promote the emergence of interorganizational cooperation are indicated in the literature as an important research gap, as well as the little evidence about how MCS design influences cooperation, especially in relationships based on innovation. MCSs in interorganizational partnerships have been shown to be relevant for the coordination and maintenance of the relationship, and this study reveals that MCSs promotes cooperative behaviors among the companies associated with the technology parks. The interorganizational identification of the companies with their park was moderately present, thus prompting the inclusion of social and relational aspects in interorganizational studies, which remain scarcely explored in the literature. The MCSs of the parks are focused on stimulating the companies’ cooperation, which is one purpose of this partnership. By not confirming the moderating effect of identification, it was verified that this construct drives cooperation in a way that is dissociated from the MCSs. A survey was conducted in organizations associated with Porto Digital and with the São José dos Campos Technology Park, and it had the participation of 187 managers. To analyze the data the partial least squares structural equation modeling technique was applied and the differences between the two parks were further analyzed. The MCSs design and interorganizational identification act as antecedents of the companies’ cooperation with their technology park. On the other hand, the direct and positive effect of the MCS design on cooperation is not moderated by how much these companies identify with the interorganizational relationship established. The paper contributes by identifying ways of fostering cooperation, one of the purposes of interorganizational agreements, as well as by providing evidence in a context that is scarcely addressed in the literature.

Physical activity promotion in an urban district: Analyzing the mechanisms of interorganizational cooperation

Past research has identified the importance of cooperation among community-based organizations from different sectors to address public health problems such as insufficient physical activity. However, little is known about how and why interorganizational cooperation occurs. The present study sought to analyze the structure and emergent patterns of interorganizational cooperation within a network promoting physical activity based in an urban district neighborhood of a city in Southwestern Germany. Survey data on cooperative relations among 61 network organizations and organizational attributes (e.g., possession of sport facilities) were collected. Social network analysis was applied to examine network properties and exponential random graph models were estimated to test hypotheses concerning mechanisms and conditions of cooperative tie formation. The results show that the network of cooperation is sparse but characterized by a tendency for cooperation to occur in triangular structures. Other significant mechanisms of cooperative tie formation are preferential attachment, with the community department for education and sports being the most central network actor, and heterophily regarding the cooperation of organizations from different sectors. This study provides valid and reliable findings on conditions of network formation and significant mechanisms of interorganizational cooperation in the field of physical activity promotion. Knowledge about these mechanisms can help to manage networks effectively and efficiently and reveal potentials for improvement and intensification of interorganizational cooperation in both the present and other research areas of health promotion.

How Firms Cooperate in Business Groups? Evidence from Poland

Purpose: The study aims to identify the main directions of intragroup cooperation, along with crucial areas of cooperation in business groups, and develops theoretical models of cooperation in a business group. Methodology: The qualitative approach is applied in the study that is based on the cross-case analysis of four business groups operating in Poland. Findings: Results indicate that business groups cooperate mainly vertically (cooperation between the core company and affiliates) in operations. Horizontal (among affiliates) and vertical cooperation in other areas – marketing, R&D, finance, and human resources – are not so intense. The study enables us to propose a theoretical framework of cooperation models in business groups based on two dimensions – the direction of cooperation and the number of cooperation areas. It leads to the identification of four models: two-sided loose cooperation, two-sided tight cooperation, multi-sided loose cooperation, and multi-sided tight cooperation. Implications: Identification of main directions of cooperation in business groups, along with areas of cooperation have implications for both researchers and managers. Findings of the study and the theoretical framework of cooperation models in business groups can be used as a basis for the further theoretical exploration of the organization and functioning of business groups in the economy and a strategic decision guideline for managers. Originality: The literature focuses mainly on the interorganizational cooperation between dispersedly owned standalone entities. Studies on intraorganizational cooperation in business groups are limited. The study aims to provide a better understanding of cooperation between entities in business groups.

Modern tools of deep analysis in the system of cost management in inter-organizational relations of agricultural formations

The article, based on the theoretical analysis and the study of accounting practices, presents the place and role of tools for deep cost analysis in the cost management system of inter-organizational interaction of partners. The features of agriculture that have a significant impact on the interorganizational cooperation of agricultural companies are revealed. The advantages of the introduction and use of modern methods of cost management, including simulation modeling in identifying deviations in business processes, are revealed.

Operational competencies rooted in resource theory: operations strategy and supply chain performance

This study discusses the influence of internal and relational resources on the performance of purchasing companies in which strategic suppliers are involved in their business processes, through interaction with operational competencies. The discussion of competency development has followed an internal focus on the company influenced by the resource-based view. In turn, the relational view proposes strategies of interorganizational cooperation to develop competitive relationships through short- and long-term collaborative actions. This study fills an important gap in the field of resource theory in Latin America. The results show that relational vision categories, when integrated with operational competences, influence business performance.

Interorganizational Cooperation and the Fight against Terrorism in West Africa and the Sahel

The transnational nature of security threats in the 21st Century are such that interorganizational cooperation is necessary to effectively combat these threats. This article explores a key organization, the Multinational Joint Task Force (MNJTF), charged with curtailing the threat posed by terrorism in certain parts of the Sahel and West Africa. Using the theoretical framework of Walt’s balance of threat and a combination of data obtained from ACLED and expert interviews, the article argues that the MNJTF has not been successful in achieving its mandate. This could be attributed to five lapses in the restructuring of the organization in 2015 to combat terrorism. The article concludes that for interorganizational security cooperation to be successful, the allies must equally acknowledge that they face the same existential threats which will make them commit to the demands of the organisation.

Tania Wallis, Chris Johnson, and Mohamed Khamis, Interorganizational Cooperation in Supply Chain Cybersecurity: A Cross-Industry Study of the Effectiveness of the UK Implementation of the NIS Directive

The transposition of the EU Directive on Network and Information Security (NIS) by EU Member States involved assigning a set of responsibilities to operators, regulators and policy makers within a national cybersecurity strategy, in order to improve cybersecurity levels across critical infrastructures. This research investigates the perspectives and experiences of organisations affected by the NIS Directive focussing on three different sectors (Energy, Water & Aviation). The authors evaluate the response of different actors to NIS interventions and their challenges in meeting their assigned responsibilities, in particular their ability to oversee supply chain cybersecurity. It proposes further support for partnerships and cooperation across organisations to increase the effectiveness of NIS implementation. Based on results from semi-structured interviews and observations of industry working groups, an approach to supply chain oversight to achieve a balance between control and cooperation is recommended, to improve cybersecurity within industry sectors and across critical national infrastructures. Although our initial focus has been on working mainly with UK stakeholders, we argue that our recommendations have a more general application beyond those countries directly affected by the Directive.

Establishment of a chart of accounts for management accounting for interorganizational cooperation among agribusiness enterprises

The article, based on theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, inter-organizational management reporting. The composition of management reporting of agricultural organizations within the framework of business partnership was proposed, the advantages of using this type of reporting were identified, possible difficulties of implementing such a system of reporting forms were identified. The example of agricultural enterprises reveals the structure and content of management reporting for use in inter-organizational cooperation.

Interorganizational cooperation and eco-innovation: a literature review

Purpose The presentation of the specificities inherent in the adoption of the cooperation practices for the eco-innovation development is sometimes fragmented and superficial in the literature. So, the purpose of this paper is to analyze how the literature has studied the association between interorganizational cooperation and the development of eco-innovation, for the developing a framework with the different faces of this connection. Design/methodology/approach To achieve the proposed objective, the authors conducted a literature review through the Web of Science database. The selected manuscripts were analyzed from the following categories: Why to cooperate?, What is cooperation?, How to cooperate?, Who to cooperate with?, How much is it worth to cooperate?, Where does cooperation take place?, When to cooperate?, and So what?. Findings Given the proposed objective, as a general aspect highlighted, the analyzed articles revealed that interorganizational cooperation has been presented as relevant for the development of eco-innovations. Thus, cooperation on their different faces allows companies to overcome resource constraints, even partially, while facilitating the development of different types of ecological innovations as costs and risks are reduced. Originality/value The theoretical contribution is expected to be the proposition of a framework capable of systematizing several specificities, including the antecedents and motivations, definitions and cooperation types, cooperation partners, important conditions that highlight how much cooperation is worth, where and when cooperation occurs and, finally, the main insights of this association, to guide future studies.

Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations

The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.