【作者】 潘飞； 高苗苗； 杨玉龙； 文东华；

【Author】 Pan Fei,Gao Miaomiao,Yang Yulong and Wen Donghua(School of Accountancy,Shanghai University of Finance and Economics,200433)

【机构】 上海财经大学会计与财务研究院/会计学院；

【摘要】 跨组织合作关系的快速发展使得学术界和实务界都对跨组织管理控制系统提出了研究需求。目前,国外关于跨组织管理控制系统(以下简称MCS)的研究理论基础各异,研究内容零乱而不全面,大样本证据严重缺乏。国内该领域的研究则更加匮乏。本文在整合交易成本经济学理论、组织权变理论和资源观的基础上,建立了一个完整的包含跨组织MCS导因(控制问题与能力)、自身机制(正式控制/非正式控制)、业绩后果的研究框架。学术上的主要突破在于:(1)首次完整地对跨组织MCS的导因、机制和业绩后果加以考察;(2)结合交易成本经济学理论、组织权变理论,并补充资源观作为理论依据,从需求和供给两方面对跨组织MCS进行研究;(3)梳理出跨组织MCS组成要素及其自身机制,并同时考察了跨组织MCS、导因和业绩后果间的直接影响和调和影响;(4)深入研究了中国特色的制度背景如何作用于跨组织MCS。本文的研究成果还将为企业提升管理控制水平、增强核心竞争力提供有力指导。更多还原

【Abstract】 Both academic and practical areas require researches on the inter-organizational management control systems due to the radical development of inter-organizational cooperation.So far,the western literatures on the inter-MCS theory is based on the theoretical foundation of different disciplines,and the research contents are too cluttered,incomplete and lack of empirical studies which are based on the large sample data.Domestic research on this topic is extremely sparse.Based on the integration of transaction-cost theory,contingency theory and resource-based view,this paper establish a comprehensive framework which consists of inter-MCS determinants(control problems and power),essential elements(formal/informal control),and performance consequences.This paper will make academic breakthrough in the following aspects:(1) Investigating the integrated framework of inter-MCS(contains determinants,operating mechanisms and performance consequences) for the first time;(2) Adding resource-based view as theory base and combining it with transaction-cost theory and contingency theory,and then undertaking an analysis from both supply and demand perspectives;(3) Clarifying and summarizing the components and mechanisms of inter-MCS,and then examining the direct and moderate relations among components,determinants and performances;(4) Giving a deeply discussion about the impact of institutional context in China on the inter-MCS.The acheivements of this paper will provide powerful guidances for enterprises to enhance their management control capability and strengthen their core competencies.更多还原