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De Silva, D.M.R. (2019) Exploring Management Control Mechanisms in Inter-organizational Relationships. [Ph.D. thesis]

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Abstract (italian or english)

L'area del dottorato di ricerca ruota intorno ai meccanismi di controllo di gestione (MCM) nelle relazioni interorganizzative (IOR) con particolare attenzione alle alleanze di progetti di R&D. Viene eseguita una revisione sistematica della letteratura per affrontare la necessità di una panoramica completa sull'ampio e frammentaria letteratura sui meccanismi di controllo di gestione (MCM) nelle relazioni interorganizzative (IOR). Sulla base dei risultati della revisione, il controllo di gestione ha dato risalto ai MCM che promuovono l'apprendimento, la creatività e la qualità relazionale (Ariño et al., 2001, Kim et al., 2010) e meno su MCM formale rigorosi, stimolando il dibattito sul relazione complementare e sostitutiva di diversi tipi di MCM. La letteratura esistente offre scarse ricerche su come le MCM funzionano specialmente nella gestione delle tensioni che si verificano a causa delle impostazioni eterogenee e dinamiche nelle IOR. Inoltre, l'evoluzione degli MCM durante la vita delle IOR non è stata adeguatamente esplorata. I risultati della revisione della letteratura aprono molte nuove opportunità da esplorare per la ricerca futura. La parte empirica della ricerca è dedicata a colmare alcune delle lacune più rilevanti in particolare quelle che sono brevemente descritte sopra.

Questa ricerca si concentra sull'uso di diversi tipi di MCM nelle IOR orientati all'innovazione, in particolare lungo il processo di sviluppo delle alleanze di progetti di R&D. Le alleanze di progetti di R&D sono "attività temporanee coordinate e basate su progetti tra imprese legalmente autonome che investono le capacità del proprio personale e di altre risorse nei progetti formati congiuntamente" (Bouncken, 2011, 588). Il fatto che i membri dell'Alleanza provengano da background diversi, con diverse opinioni, ipotesi, obiettivi e specializzazioni può essere sia un vantaggio per lo sviluppo di innovazioni radicali che una complessa sfida manageriale (Grant e Baden-fuller, 2004, Simonin, 1999, 2004). Indagare le attività di condivisione delle conoscenze nelle alleanze di progetti di R&D garantisce la comprensione dell'eterogeneità, il concetto di una comunità epistemica e il processo di sviluppo delle alleanze di progetto per essere in grado di assumere una prospettiva temporale.

Lo studio ha offerto risposte alle seguenti domande di ricerca:

RQ.1 "Quali tipi di tensioni possono emergere nel processo di sviluppo delle alleanze di progetti di R & D";

RQ.2 "Come vengono utilizzate i MCM per gestire le tensioni che sono presenti nel processo di sviluppo delle alleanze di progetti di R & D?"

La metodologia segue un multiplo case study qualitativo che si basa su interviste con diverse parti interessate dal progetto che rappresentano le diverse organizzazioni partner coinvolte nell'alleanza del progetto R & D. L'approccio di Straussian Grounded Theory (GT) viene eseguito come tecnica di analisi dei dati scegliendo un paradigma di codifica che collega le cause, le azioni, le condizioni e le conseguenze per spiegare meglio i fenomeni osservati. In questo modo, è meglio spiegare come le tracce delle prove conducono ai risultati principali. Il confronto dei dati utilizando le analisi within-case e cross-case consente la replica dei risultati, aumentando l'affidabilità dei risultati.

I risultati dello studio identificano tre tipi di tensioni gestite utilizzando MCM nel processo di sviluppo delle alleanze di progetti di R & D, vale a dire la tensione tra gli obiettivi dei partner, la tensione tra i livelli organizzativi del progetto e le tensioni tra comunità epistemiche scientifiche. L'interazione tra MCM formali e informali nella gestione delle tensioni viene analizzata in due periodi, a partire dalla fase di definizione del progetto fino alla fase di esecuzione del progetto. Nella maggior parte dei casi, gli MCM formali sono stabiliti prima degli MCM informali. La creazione anticipata di MCM formali rallenta l'inizio del progetto, ma intende offrire soluzioni rapide per gestire le tensioni quando il progetto è in esecuzione. I risultati supportano la visione complementare sulla relazione tra MCM formali e informali. I risultati portano alla conclusione che i meccanismi formali creano le condizioni necessarie affinché i meccanismi informali funzionino efficacemente nella gestione delle tensioni nelle alleanze di progetti di R & D. Ad esempio, la comunicazione aperta come meccanismo informale diventa abbastanza facile quando i partner sanno che un accordo IP ben definito o un contratto formale protegge la conoscenza che stanno condividendo - senza di essa, la comunicazione aperta non ha nemmeno luogo.

Le risposte alle due domande di ricerca forniscono importanti implicazioni gestionali e accademiche. I risultati colmano le lacune di ricerca rilevanti sulla visione opposta tra la relazione complementare e quella sostitutiva dei diversi tipi di MCM, che ora sono meglio spiegati prendendo una prospettiva temporale che non molti studi sono stati in grado di soddisfare in passato. Le lezioni insegnano ai praticanti a ottenere un migliore apprezzamento sulla creazione di MCM formali all'inizio, anche se ritarda l'esecuzione del progetto. Le MCM formali non dovrebbero essere percepite solo come misure obbligatorie per soddisfare i requisiti di finanziamento, né dovrebbero essere considerate restrizioni che limitano e rallentano la creatività. I limiti stabiliti dagli MCM formali non sono intesi a limitare, ma piuttosto a consentire flessibilità e autorganizzazione all'interno di essi limiti. Le evidenze relative agli MCM formali sotto forma di struttura e funzioni suggeriscono l'importanza di scegliere di organizzare i progetti seguendo una struttura ‘hub-driven’ e l'importanza di scegliere il project manager giusto. Questi meccanismi forniscono la minima garanzia che le tensioni possano essere gestite e risolte nel caso in cui le tensioni portino all'instabilità.

Abstract (a different language)

The Ph.D. research area revolves around Management Control Mechanisms (MCMs) in Inter-Organizational Relationships (IORs) with a focus on R&D project alliances. A systematic literature review is performed to address the need for a comprehensive overview of the broad yet fragmented body of literature on management control mechanisms (MCMs) in inter-organizational relationships (IORs). Based on the results of the review, management control has given emphasis to MCMs that promote learning, creativity and relational quality (Ariño et al., 2001; Kim et al., 2010) and less on strict formal MCMs, stimulating the debate on the complementary and substitutive relationship of different types of MCMs. The extant literature offers scant investigation on how MCMs work especially in managing tensions that occur because of the heterogeneous and dynamic settings in IORs. Moreover, the evolution of MCMs over the life of the IORs has not been adequately explored. The results of the review of literature open to many new opportunities for future research to explore. The empirical part of the research is dedicated to bridging some of the most relevant gaps specifically those which are briefly described above.

This research focuses on the use of different types of MCMs in innovation-driven IORs, particularly along the development process of R&D project alliances. R&D project alliances are “temporary coordinated and project-based activities between legally autonomous firms that invest capacities of their personnel and other resources in the jointly formed projects” (Bouncken, 2011, p. 588). The fact that alliance members come from different backgrounds, with different views, assumptions, objectives and knowledge specializations can both be an advantage for developing radical innovations and a complex managerial challenge (Grant and Baden-fuller, 2004; Simonin, 1999, 2004). Investigating the knowledge sharing activities in R&D project alliances warrants the understanding of heterogeneity, the concept of an epistemic community, and the development process of the project alliances to be able to take a temporal perspective.

The study offered answers to the following research questions:

RQ.1: “Which type of tensions can emerge in the development process of R&D project alliances”;

RQ.2: “How are MCMs used to manage the tensions that are present in the development process of R&D project alliances?”

The methodology follows a qualitative multiple case study that relies on interviews with different project stakeholders representing the different partner organizations involved in the R&D project alliance. The Straussian Grounded Theory (GT) approach is performed as the data analysis technique choosing a coding paradigm that linked the causes, actions, conditions, and consequences to better explain the observed phenomena. In this way, how the traces of evidence lead to the main findings is better explained. The comparison of the data using the within-case and cross-case analyses allows for the replication of results, which increased the reliability of findings.

The results of the study identified three types of tensions managed using MCMs in the development process of R&D project alliances, namely tension among partners’ goals, the tension between the project organizational levels, and tensions among scientific epistemic communities. The interplay between formal and informal MCMs in managing the tensions are investigated in two periods, beginning from the project definition phase to the project execution phase. In most cases, formal MCMs are established earlier than informal MCMs. Establishing formal MCMs upfront slows down project start but intends to offer quick solutions to manage tensions when the project is running. The findings support the complementary view on the relationship between formal and informal MCMs. Findings raise the conclusion that formal mechanisms create the necessary conditions for informal mechanisms to work effectively in managing tensions in R&D project alliances. As an example, open communication as an informal mechanism becomes fairly easy when the partners know that a well-defined IP agreement or formal contract protects the knowledge that they are sharing – without it, open communication does not even take place.

Answers to the two research questions provide important managerial and academic implications. The findings bridge relevant research gaps on the opposing view between the complementary and substitutive relationship of different types of MCMs which are now better explained by taking a temporal perspective that not many studies have been able to fulfill in the past. Lessons teach practitioners to gain a better appreciation of establishing formal MCMs in the beginning even if it delays the execution of the project. Formal MCMs should not only be perceived as mandatory steps to comply with funding requirements, nor should they be seen as restrictions that limit and slow down creativity. The boundaries set by the formal MCMs are not intended to restrict, but rather to allow flexibility and self-organization within its bounds. Evidences related to formal MCMs in the form of structure and functions suggests the importance of choosing to organize the projects following a hub-driven structure and the importance of choosing the right project manager. These mechanisms provide the minimum assurance that tensions can be managed and resolved in case tensions lead to instability.

EPrint type:Ph.D. thesis
Tutor:Nosella, A. and Agostini, L.
Supervisor:Verwaal, E.
Ph.D. course:Ciclo 31 > Corsi 31 > INGEGNERIA ECONOMICO GESTIONALE
Data di deposito della tesi:27 August 2019
Anno di Pubblicazione:30 January 2019
More information:172 + 4 blank pages (printing adjustments)
Key Words:management control, performance management, alliance, tensions
Settori scientifico-disciplinari MIUR:Area 09 - Ingegneria industriale e dell'informazione > ING-IND/35 Ingegneria economico-gestionale
Struttura di riferimento:Dipartimenti > Dipartimento di Tecnica e Gestione dei Sistemi Industriali
Codice ID:12008
Depositato il:08 Nov 2019 11:46
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