Managing systemic uncertainty: The role of industry-level management controls and hybrids

Thambar, Paul J. and Brown, David A. and Sivabalan, Prabhu,(2019), Managing systemic uncertainty: The role of industry-level management controls and hybrids. , Accounting, Organizations and Society, UNSPECIFIED

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We study how multiple firms voluntarily design inter-firm mechanisms to manage industry-level systemic uncertainty. Facing a threat of systemic uncertainty that cannot be addressed by any one firm, we explain how the Australian cotton industry mobilised hybrids and boundary spanners to develop an industry-level solution at the inter-firm level. We apply resource dependence theory to extend Miller, Kurunm€aki and O'Leary (2008), and identify a broader range of hybrid characteristics (novel, inter-firm, public/private and open source) than currently acknowledged in accounting studies. We use these characteristics to explain how hybrid organisational forms and hybrid control processes operate at the inter-firm level to develop and share a solution to systemic uncertainty, which are subsequently applied at the firm-level. Our findings also show how boundary spanners can operate with less tension in larger industry-level collaborations, explained using our resource dependence conceptualisation. This responds to Dekker's (2016) calls for more inter-firm research clarifying how controls operate beyond the firm
Keywords : Boundary spanners Industry-level management controls Hybrids Systemic uncertainty, UNSPECIFIED
Journal or Publication Title: Accounting, Organizations and Society
Volume: 77
Item Type: Article
Subjects: Akuntansi
Depositing User: Users 8 not found.
Date Deposited: 30 Dec 2019 03:45
Last Modified: 30 Dec 2019 03:45

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