Approaching control in interfirm transactional relationships

Ed Vosselman

Qualitative Research in Accounting & Management, 2012, vol. 9, issue 1, 4-20

Abstract: Purpose - The purpose of this paper is to contrast and to connect a transaction cost economics (TCE) perspective and an actor‐network theory (ANT) perspective on control of interfirm transactional relationships. Design/methodology/approach - The paper outlines two theoretical perspectives on interfirm control: an ostensive TCE perspective and a performative ANT perspective. By contrasting these perspectives the different assumptions of each perspective are highlighted. By connecting them, potentially interacting research approaches become visible. Findings - Ostensive research and performative research may be two sides of the same coin. Ostensive TCE‐based research produces intentional explanations for the choice of certain control structures, while performative research exposes the mobilization of control structures in specific episodes from practice. Interaction between the two potentially accelerates and enhances knowledge production on control in interfirm relationships. TCE‐based ostensive research produces conceptualizations that can be followed as actors, thus enabling a demonstration of their enactment. Conversely, ANT‐based research may challenge the stability of (con)text as it is perceived in TCE‐based research. Originality/value - The paper offers a base for multi‐paradigm research into control of interfirm transactional relationships. Specifically, the paper offers a base for connecting TCE‐informed research and ANT‐informed research into interfirm control.

Keywords: Organizational performance; Transaction costs; Control; Ostensive; Performative; Actor‐network theory; Transaction cost economics (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:9:y:2012:i:1:p:4-20

DOI: 10.1108/11766091211216088

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