Muhasebe ve Ağ Koordinasyonu

Abstract

Muhasebenin piyasa ile eşgüdümü günümüzde gittikçe artan bir öneme sahip olmaktadır. Şirketler arası anlaşmaları ve yakın işbirliğini içeren yeni eşgüdüm biçimleri muhasebenin nasıl tasarlanması ve uygulanması gerektiği konusunda yeni görüşlerin ortaya çıkmasına neden olmaktadır. Bu çalışmanın ilk kısmında eşgüdüm biçimleri ile gereksinim duyulan bilgi arasındaki bağlantının teorik temelleri incelenmektedir. Eşgüdüm biçimlerinin alternatif olmakla kalmayıp şirket bütünleşmelerinde kullanılabilmesi ve şirketler arası işbirliklerinde farklı yolların izlenmesi iki önemli sorunun varlığını göstermektedir. Söz konusu sorunlar Ericsson ile Telia Mobile arasında yaşanan yoğun işbirliği ele alınarak bu çalışmada incelenmektedir. Ericsson ile Telia Mobile arasında gerçekleşen olay, iki şirketin birbirlerine ve diğer ilgili birimlerine değin uzanan alt üniteler dizisi ile ilgili kapsamlı bir çalışma ağı oluşturmada kullanılan üç temel eşgüdüm biçimini göstermektedir. Söz konusu eşgüdüm biçimleri ilk dönemlerde geliştirilen muhasebe yöntemlerinin bir çok şekilde işbirliklerinin gelişimini artırmakta kullanabileceğini ve daha sonraki muhasebe yöntemlerinin ise mevcut bir düzeyden veya planlanandan tekdüzen biçimine geçişte bir araç olarak algılanılmamasını kastetmektedir. Şirketler daha yüksek düzeyde mükemmel bir eşgüdüm biçimini başarmak için farklı eşgüdüm biçimlerinde birleşebilirler

Keywords

• Muhasebe, Ağ Eşgüdümü, Eşgüdüm Biçimleri, İş birliği, Ericsson ve Telia Mobile

ACCOUNTING AND NETWORK COORDINATION

Abstract

Accounting and the classical coordination forms of hierarchy and market are closely related concepts. New forms of coordination, including alliances and close cooperation between companies have opened up new challenges to how accounting should be designed and practised. In the first part of this paper the theoretical basis for the connection between coordination forms and the need for information is explored. Two key problems seem to be that the coordination forms are not just alternatives, but can be used in combination, and that relationships between companies can be viewed in different ways. These issues are studied through a case study of an extensive relationship between Ericsson and Telia Mobile. The case demonstrates that all of the three basic coordination forms are used in creating a complex network relating a set of sub-units from the two companies to each other and to other related parties. This means that accounting methods developed earlier can be used in several ways to enhance the development of the relationships and that the latter should not be perceived from one level or considered to be a uniform form. Companies can combine the different forms on one level to achieve a coordination form that is unique at a higher level.

Keywords

• Accounting, Network Coordination, Typs Coordination, Cooperation, Ericsson and Telia Mobile

References

1. Alchian, A. A., & Demsetz, H., ‘’Production, Information Costs, and Economic Organization’’, The American Economic Review, 62, 1972, pp. 777–795.
2. Anderson, J. C., Håkansson, H., & Johanson, J. Dyadic, ‘’Business Relationships within a Business Network Context’’, Journal of Marketing, 58, 1994, pp. 1–15.
3. Berry, A. J., ‘’Spanning Traditional Boundaries: Organization and Control of Embedded Operations’’, Leadership & Organization Development Journal, 15, 1994, pp. 4–10.
4. Birnberg, J. G., ‘’Control in Interfirm Co-Operation Relationships’’, Journal of Management Studies, 35, 1998, pp. 421–428.
5. Bradach, J. L., & Eccles, R. G., ‘’Price, Authority and Trust: From Ideal Types to Plural Forms’’, Annual Review of Sociology, 15, 1989, pp. 97–118.
6. Bromwich, M., ‘’The Case for Strategic Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets’’, Accounting, Organizations and Society, 15, 1990, pp. 27–46.
7. Chandler, A. D. Jr., & Daems, H., ‘’Administrative Coordination, Allocation and Monitoring: A Comparative Analysis of The Emergence of Accounting and Organization in The USA and Europe’’, Accounting, Organizations and Society, 4, 1979, pp. 3–20.
8. Dubois, A., Organising Industrialactivities, Routledge, London, 1998. Ezzamel, M., ‘’Corporate Governance and Financial Control’’, In Ezzamel, M., &

9. Heathfield, D,. (Eds.), Perspectives on Financial Control, Chapman & Hall, London, 1992, pp. 3–26.
10. Gietzmann, M. B., ‘’Incomplete Contracts and The Make or Buy Decisions: Governance Design and Attainable Flexibility’’, Accounting, Organization and Society, 21, 1996, pp. 611–626.
11. Håkansson, H., ‘’Networks as a Mechanism to Develop Resources’’, In Beije, P., Groenewegen, J. & Nuys, O. (Eds.), Networking in The Dutch Industry Apeldorn, Garant, 1993, pp. 207–223.
12. Håkansson, H., & Ford, D., ‘’How Should Companies Interact?’’, Journal of Business Research, 55, 2002, pp. 133–139.
13. Haugland, S., & Reve, T., ‘’Price, Authority and Trust in International Distribution Channel Relationships’’, Scandinavian Journal of Management, 10, 1994, pp. 225–244.
14. Hopwood, A. G. ‘’Looking Across Rather than Up and Down: On The Need to Explore the Lateral Processing of Information’’, Accounting, Organization and Society, 21, 1996, pp. 589–590.
15. Ittner, C. D., & Larcker, D. F., ‘’Innovations in Performance Measurement: Trends and Research Implications’’, Journal of Management Accounting Research, 10, 1998, pp. 205–238.
16. Johnson, H. T., ‘’Toward a New Understanding of Nineteenth-Century Cost Accounting’’, The Accounting Review, 56, 1981, pp. 510–518. Johnson, H. T., ‘’The Search for Gain Inmarkets and Firms: A Review of The Historical Emergence of Management Accounting Systems’’, Accounting, Organization and Society, 8, 1983, pp. 139–146.
17. Jones, C. S., ‘’Hierarchies, Networks and Management Accounting in NHS Hospitals’’, Accounting, Auditing & Accountability Journal, 12, 1998, pp. 164–187.
18. Merchant, K. A., ‘’How and Why Firms Disregard The Controllability Principle’’, In W. J. Bruns Jr., & R. S. Kaplan (Eds.), Accounting and Management. Field Study Perspectives, Harvard Business School Press, Boston, 1987, pp. 316–338.
19. Mouritsen, J. Hansen, A. & Hansen, C. O., ‘’Interorganizational Controls and Organizational Competencies: Episodes Around Target Cost Management/Functional Analysis and Open Book Accounting’’, Management Accounting Research, 12, 2001, pp. 221–224.
20. Nicolini, D., Tomkins, C., Holti, R., Oldman, A., & Smalley, M., ‘’Can Target Costing and Whole Life Costing Be Applied in the Construction Industry?: Evidence From Two Case Studies’’, British Journal of Management, 11, 2000, pp. 303–324.
21. Nonaka, I., & Takeuchi, H., The Knowledge-Creating Company. Oxford University Press. New York: 1995.
22. Otley, D., Broadbent, J., & Berry, A., ‘’Research in Management Control: An Overview of its Development’’, British Journal of Management, 6, 1995, pp.31–44.
23. Ouchi, W. G., ‘’The Relationship Between Organizational Structure and Organizational Control’’, Administrative Science Quarterly, 22, 1977, pp. 95–113.
24. Ouchi, W. G., ‘’A Conceptual Framework for The Design of Organizational Control Mechanisms’’, Management Science, 25, 1979, pp. 833–848. Ouchi, W. G., ‘’Markets, Bureaucracies, and Clans’’, Administrative Science Quarterly, 25, 1980, pp. 129–141.
25. Richardson, G. B., ‘’The Organization of Industry’’, Economic Journal, 82, 1972, pp. 883–896.
26. Rindfleish, A., & Heide, J. B., ‘’Transaction Cost Analysis: Past Present and Future Applications’’, Journal of Marketing, 61, 1997, pp. 30–54.
27. Scapens, R. W., ‘’Researching Management Accounting Practice: The Role of Case Study Methods’’, British Accounting Review, 22, 1990, pp. 259–281.
28. Seal, W., Cullen, J., Dunlop, A., Berry, T., & Ahmed, M., ‘’Enacting A European Supply Chain: A Case Study on the Role of Management Accounting’’, Management Accounting Research, 10, 1999, pp. 303–322.
29. Seal, W., & Vincent-Jones, P., ‘’Accounting and Trust in the Enabling of LongTerm Relations’’, Accounting, Auditing & Accountability Journal, 10, 1997, pp. 406–431.
30. Shields, M. D., ‘’Research in Management Accounting by North Americans in the 1990s’’, Journal of Management Accounting Research, 9, 1997, pp. 3–61.
31. Tomkins, C., ‘’Interdependencies, Trust and Information in Relationships, Alliances and Networks’’, Accounting, Organization and Society, 26, 2001, pp. 161–191.
32. Van der Meer-Kooistra, J., & Vosselman, E. G. J., ‘’Management Control of Interfirm Transactional Relationships: The Case of Industrial Renovation and Maintenance’’, Accounting, Organization and Society, 25, 2000, pp. 51–77.
33. Williamson, O. E., Markets and Hierarchies: Analysis and Antitrust Implications, Free Press, New York, 1975.
34. Williamson, O. E., The Economic İnstitutions Of Capitalism, Free Press, New York, 1985.
35. Yin, R. K., Case Study Research: Design and Methods, Newbury Park: Sage Publications, 1989.