The characteristics and dynamics of management controls in IJVs: evidence from a Sino-Japanese case

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 . ISSN 1044-5005

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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.

Item Type: Article
Research Areas: A. > Business School > Accounting and Finance
Item ID: 10742
Depositing User: Dr Pingli Li
Date Deposited: 10 Jul 2013 06:16
Last Modified: 13 Oct 2016 14:27
URI: https://eprints.mdx.ac.uk/id/eprint/10742

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