دانلود مقاله ISI انگلیسی شماره 49465
ترجمه فارسی عنوان مقاله

ویژگی ها و پویایی کنترل مدیریت در IJVs: شواهدی از یک مورد چین و ژاپن

عنوان انگلیسی
The characteristics and dynamics of management controls in IJVs: Evidence from a Sino-Japanese case
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
49465 2013 15 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Management Accounting Research, Volume 24, Issue 3, September 2013, Pages 246–260

ترجمه کلمات کلیدی
کنترل مدیریت - سرمایه گذاری مشترک بین المللی - دینامیک - چند بعدی - چین
کلمات کلیدی انگلیسی
Management controls; International joint venture; Dynamics; Multiple-dimensions; China
پیش نمایش مقاله
پیش نمایش مقاله  ویژگی ها و پویایی کنترل مدیریت در IJVs: شواهدی از یک مورد چین و ژاپن

چکیده انگلیسی

This paper examines the characteristics and dynamics of management controls in international joint ventures (IJVs) from multiple-dimensional perspectives. Adopting an in-depth case study method in the instance of a large automotive IJV formed between two Chinese and Japanese partners, the study seeks to improve on existing models by accounting for the three dimensions of management controls: mechanism, focus, and extent, and examining their interrelationships and dynamics. It offers the first observation on how, at the post-formation stage, parents may adjust the extent of control over specific activities or the tightness of a control mechanism to reflect environmental changes without unsettling their overall control structure; thus, a balance between stability and change is achieved. A shared but split control style is identified, supplementing previous descriptions of management style in IJVs, within which two partners share control access over the entire range of activities with broad control focus, but each possesses tight control only over certain specific activities.