The formation of an inter-organisational network and inter-organisational management controls under conditions of institutional complexity

Rozenfeld, Gabriela Cecylia (2017). The formation of an inter-organisational network and inter-organisational management controls under conditions of institutional complexity. University of Birmingham. Ph.D.

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The overarching aim of this study is to gain an in-depth understanding of the impact of multiple institutional logics on the formation and maintenance of public-private (mixed-type) inter-organisational networks (hereafter IONs), in which various inter-organisational relations (hereafter IORs) of a focal organisation are embedded. This study seeks to understand how multiple logics shape the inter-organisational management controls (IOMCs) which are deployed by a focal organisation to manage, control and coordinate its numerous IORs. In doing so, the institutional logics approach, in conjunction with a ‘whole network’ perspective, is deployed and an explanatory case study design is adopted. An investment portfolio of a public pension fund, which is a hybrid organisation operating under conditions of institutional complexity, is used as an illustrative case of an ION. Investment portfolios, composed of various investments and IORs, are engines of the ION’s evolution. However, due to the limited number of studies on IONs, our knowledge about how IONs emerge and are sustained in practice is very limited. The originality of the present research is threefold. Firstly, this thesis contributes to the developing body of management accounting literature on IOMCs in mixed-type IORs and IONs. Secondly, it provides insights into to the emerging body of literature deploying the institutional logics approach to explain the peculiarities of different management controls used by various organisations in in-situ contexts. Lastly, it expands our understanding of the impact of the institutional realm of developing countries on IORs, IONs, and the IOMCs deployed within them; thereby contributing to the limited management accounting research undertaken in such environments.

Type of Work: Thesis (Doctorates > Ph.D.)
Award Type: Doctorates > Ph.D.
College/Faculty: Colleges (2008 onwards) > College of Social Sciences
School or Department: School of Social Policy, Department of Accounting
Funders: None/not applicable
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting


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