Wards Accounting Seminar Series. "Controlling independence in collaboration networks: The case of a horizontal brewing network"

Published: 15 March 2024

01 May 2024. Dr Matthäus Tekathen, Concordia University

Dr Matthäus Tekathen, Concordia University

"Controlling independence in collaboration networks: The case of a horizontal brewing network"
Wednesday, 01 May 2024. 12:00-13:30
Room 282, Hot House, Adam Smith Business School & PGT Hub

Abstract

Independent firms join networks to collaborate for a wide range of business activities, including, among others, joint purchasing, resource sharing, knowledge exchange, or marketing activities. At the same time, they remain an independent firm. While extant literature shows how collaboration efforts among network partners are controlled through coordination and orchestration mechanisms as well as through sanctioning mechanisms if collaboration agreements are trespassed, little is known about how the non-participation in network activities is controlled. To shed light on this phenomenon, this study examines the role of control mechanisms in organizing non-participation of certain members in offered collaboration activities by the network. Empirically, the study turns to the case of a horizontal network of 40 mid-sized family breweries to study how the simultaneous collaboration and distancing from network activities is controlled to foster the independence of network partners. The case study shows how independence in collaboration is controlled through self-individuating mechanisms without relying on sanctioning mechanisms, and which permeate coordination and orchestration mechanisms of the network. This produces a flexible and nested network organization, in which members ‘pick & choose’ their engagement into network activities. At the same time, however, the quest for more and less participation from proponents/opponents of more/less independence in collaboration remains unsettled. The study contributes to the management control literature on inter-organizational relationships by identifying self-individuating mechanisms as important means to control independence and non-collaboration in networks.

Bio

Dr. Matthäus Tekathen is Department Chair and Associate Professor in the Department of Accountancy at the John Molson School of Business, Concordia University, Canada. His research focuses on organisation’s risk management and management accounting and control practices. He employs qualitative research methods, including ethnographies, case studies, and interview-based studies. Matthäus teaches courses on managerial accounting and enterprise risk management in the MBA and bachelor program.


For further information, please contact business-school-research@glasgow.ac.uk

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First published: 15 March 2024