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

Thambar, PJ; Brown, DA; Sivabalan, P

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

Thambar, PJ Brown, DA Sivabalan, P

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Publication Type:: Journal Article
Citation:: Accounting, Organizations and Society, 2019, 77
Issue Date:: 2019-08-01

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Field	Value	Language
dc.contributor.author	Thambar, PJ	en_US
dc.contributor.author	Brown, DA	en_US
dc.contributor.author	Sivabalan, P https://orcid.org/0000-0002-7112-2385	en_US
dc.date.available	2021-03-22T18:07:16Z
dc.date.issued	2019-08-01	en_US
dc.identifier.citation	Accounting, Organizations and Society, 2019, 77	en_US
dc.identifier.issn	0361-3682	en_US
dc.identifier.uri	http://hdl.handle.net/10453/131715
dc.description.abstract	© 2019 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, Kurunmäki 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.	en_US
dc.relation.ispartof	Accounting, Organizations and Society	en_US
dc.relation.isbasedon	10.1016/j.aos.2019.03.002	en_US
dc.rights	info:eu-repo/semantics/embargoedAccess
dc.subject.classification	Accounting	en_US
dc.title	Managing systemic uncertainty: The role of industry-level management controls and hybrids	en_US
dc.type	Journal Article
utslib.citation.volume	77	en_US
utslib.for	1503 Business and Management	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	open_access	*
pubs.publication-status	Published	en_US
pubs.volume	77	en_US

Abstract:

© 2019 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, Kurunmäki 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.

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http://hdl.handle.net/10453/131715