The characteristics and dynamics of management controls in IJVs: evidence from a Sino-Japanese case
The characteristics and dynamics of management controls in IJVs: evidence from a Sino-Japanese case
This paper examines the characteristics and dynamics of management controls in international joint ventures (IJVs) from multiple-dimensional perspectives. Adopting an in-depth case study method in the instance of a large automotive IJV formed between two Chinese and Japanese partners, the study seeks to improve on existing models by accounting for the three dimensions of management controls: mechanism, focus, and extent, and examining their interrelationships and dynamics. It offers the first observation on how, at the post-formation stage, parents may adjust the extent of control over specific activities or the tightness of a control mechanism to reflect environmental changes without unsettling their overall control structure; thus, a balance between stability and change is achieved. A shared but split control style is identified, supplementing previous descriptions of management style in IJVs, within which two partners share control access over the entire range of activities with broad control focus, but each possesses tight control only over certain specific activities.
management controls, international joint venture, dynamics, multiple-dimensions, china
246-260
Li, Pingli
a7bf0454-129f-46fa-bdf3-5bd940f569c4
Tang, Guliang
b362a043-c942-4e5d-ac0f-ceaba421104e
Okano, Hiroshi
376813bd-5566-4f8a-910f-c69bf3b81f9e
Gao, Chen
ea9ec3dc-85dd-4fc7-92e6-890374779560
September 2013
Li, Pingli
a7bf0454-129f-46fa-bdf3-5bd940f569c4
Tang, Guliang
b362a043-c942-4e5d-ac0f-ceaba421104e
Okano, Hiroshi
376813bd-5566-4f8a-910f-c69bf3b81f9e
Gao, Chen
ea9ec3dc-85dd-4fc7-92e6-890374779560
Li, Pingli, Tang, Guliang, Okano, Hiroshi and Gao, Chen
(2013)
The characteristics and dynamics of management controls in IJVs: evidence from a Sino-Japanese case.
Management Accounting Research, 24 (3), .
(doi:10.1016/j.mar.2013.04.002).
Abstract
This paper examines the characteristics and dynamics of management controls in international joint ventures (IJVs) from multiple-dimensional perspectives. Adopting an in-depth case study method in the instance of a large automotive IJV formed between two Chinese and Japanese partners, the study seeks to improve on existing models by accounting for the three dimensions of management controls: mechanism, focus, and extent, and examining their interrelationships and dynamics. It offers the first observation on how, at the post-formation stage, parents may adjust the extent of control over specific activities or the tightness of a control mechanism to reflect environmental changes without unsettling their overall control structure; thus, a balance between stability and change is achieved. A shared but split control style is identified, supplementing previous descriptions of management style in IJVs, within which two partners share control access over the entire range of activities with broad control focus, but each possesses tight control only over certain specific activities.
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Li Tang Okano Gao 2013.pdf
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Published date: September 2013
Keywords:
management controls, international joint venture, dynamics, multiple-dimensions, china
Organisations:
Centre of Excellence in Decision, Analytics & Risk Research
Identifiers
Local EPrints ID: 368869
URI: http://eprints.soton.ac.uk/id/eprint/368869
ISSN: 1044-5005
PURE UUID: 8468f82b-3d0a-40a2-a9c3-bc90998569d5
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Date deposited: 17 Sep 2014 13:41
Last modified: 15 Mar 2024 03:51
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Contributors
Author:
Guliang Tang
Author:
Hiroshi Okano
Author:
Chen Gao
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