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Article
Publication date: 28 October 2013

Takaharu Kawai, Junya Sakaguchi and Nobumasa Shimizu

The paper aims to describe the changes in buyer-supplier relationships among Japanese companies at the early 2000s, focusing on two critical features; long-term relationships and…

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Abstract

Purpose

The paper aims to describe the changes in buyer-supplier relationships among Japanese companies at the early 2000s, focusing on two critical features; long-term relationships and information sharing. In particular, the paper investigates the relationship between benefits from information-sharing activities within buyer-supplier relationships and the stability of these relationships.

Design/methodology/approach

The paper develops a questionnaire based on prior research related to Japanese companies and undertakes a questionnaire survey of 353 Japanese manufacturing companies (which belong to the machinery, electrical/electronics, transportation equipment, and precision industries) in 2002.

Findings

Although Japanese companies have been considered to have close relationships with their partners, the paper finds only a small proportion of buyers were willing to share sensitive information with their suppliers and/or expected to continue long-term relationships with them. In addition, an examination of factors relating to buyers' performance shows that receiving benefits from inter-organizational information-sharing activities (attending suppliers' meetings, sending engineers to suppliers, and proposing cost saving ideas) could affect buyers' incentives to sustain long-term relationships with their suppliers.

Originality/value

The paper provides empirical evidence of the changing nature of the buyer-supplier relationship in Japanese manufacturing companies. Specifically, the main contribution of this research is to provide empirical evidence indicating that the benefit from buyer-supplier relationships has an effect on the governance structure of these relationships.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Available. Content available
Book part
Publication date: 6 September 2024

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-83608-489-1

Available. Content available
Book part
Publication date: 24 October 2023

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-83753-917-8

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Book part
Publication date: 18 January 2023

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Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-80382-031-6

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Article
Publication date: 3 August 2018

Stephen Jollands, Chris Akroyd and Norio Sawabe

Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to…

2566

Abstract

Purpose

Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time and are ongoing and constant. The purpose of this paper is to explore situated organisational practices and examine if and how management controls are mobilised in relation to the actions of pressure groups.

Design/methodology/approach

This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focusses the research on if and how management controls are mobilised to assist with attempts to mediate pressures.

Findings

Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure or to dispute the legitimacy of the pressure.

Originality/value

This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 15 June 2015

Stephen Jollands, Chris Akroyd and Norio Sawabe

This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of…

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Abstract

Purpose

This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions.

Design/methodology/approach

A case study methodology carried out at a multinational organisation is used. This analysis was informed by an actor-network theory which allowed placing the organisation’s sustainability focused core value at the centre of this research.

Findings

It was found that management control, in the form of a sustainability-focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. It is shown how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit-seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity.

Research limitations/implications

These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development.

Originality/value

This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

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