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Experimenting with Risk and Management Control Systems in Inter-firm Alliances 2

Wang, Zhichao; Mahama, Habib; Lee, Janet


This study examines the interrelations between risk and management control systems in inter-firm alliances—specifically, how risks influence the choices and construction of management control systems, and how these management control systems subsequently affect the articulation and evolution of risks. The research issues are examined by using the theoretical perspective of a three-stage experimentation process under the actor-network theory. Data were collected from one international joint...[Show more]

CollectionsANU Research Publications
Date published: 2016
Type: Conference paper
Source: Accounting and Finance Association of Australia and New Zealand
Access Rights: Open Access


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