Cross-border business relationships often involve significant risk because they entail greater information asymmetry and complexity to manage collaboration than domestic relationships. Yet, little is known about the contractual design of such relationships. We examine a prominent form of...

This study addresses the question of what explains compliance with complex regulations, which are technical, extensive, and often subject to modifications. Based on official (anonymized) data of financial intermediaries in the Netherlands (N = 602), we examined the association between compliance...

In this study we examine how firms' collaborative objectives influence their use of performance management practices in interfirm relationships. We conceptualize collaborative performance management to include three interrelated practices: measurement of interfirm performance, information...

Over the past two decades, accounting researchers have shown significant interest in interfirm relationships; in particular in the implications for management accounting and control practices to manage these relationships. Analysis of the growing literature on interfirm management accounting...

Performance targets direct organizational participants toward firm strategy, provide guidance for allocating effort, and induce effort toward performance goals. Key aspects of the setting of performance targets are how specific they should be and at which levels they should be set. We develop a...

There is a debate in the literature as to whether employee selection is a substitute or complement to incentive contracting. We argue that incentive contracts and selection can be both complements and substitutes conditional on the contracting difficulty faced by the firm. We examine these...

Prior studies on buyer-supplier negotiations show that refined accounting information can enhance negotiation processes and outcomes. We extend these studies by considering the influence of uncertainty, which is commonly present during negotiations. Uncertainty increases friction between...

This paper examines how firms design performance measurement systems (PMSs) to support the pursuit of mixed strategies. In particular, we examine the implications of firms' joint strategic emphasis on both low cost and differentiation for their use of performance measurement and incentive...

As a consequence of the development of intensified relations with suppliers, for many firms the supply chain has become a significant source of risk exposure. In this paper we examine firms' use of control practices to manage risks associated with intensified collaboration with supply chain...

Worldwide the COVID-19 pandemic disrupted organizations. One major effect was a massive shift to working from home (WFH). Government-mandated constraints and lockdowns forced many organizations to adopt working remotely within a short time frame. We investigate if, how and when management...