Managing Interdependence in Multi-business Organizations

Jetta Frost (), Rick Vogel () and Khaled Bagban ()
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Jetta Frost: University of Hamburg
Rick Vogel: University of Hamburg
Khaled Bagban: Olympus Europa SE & Co. KG

Schmalenbach Business Review, 2016, vol. 17, issue 2, No 6, 225-260

Abstract: Abstract Managing interdependence in multi-business organizations is a profound challenge for the design and use of management control systems. Results of a case study of a leading multinational telecommunications provider suggest that the composition of control systems varies significantly with the type of interdependence. This is further substantiated by six qualitative sub-cases of the case study firm. Specifically, we find that management control systems are significantly more complex in cases of cooperative forms of interdependence than in cases of transactional forms. Contrary to expectations, this also applies to pooled interdependence which occurs when separate units share some common resources.

Keywords: Behavioral accounting; Control mechanisms; Corporate parenting; MNC; Shared services; G34; L21; L22; L25; M16; M41 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.1007/s41464-016-0019-2

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