Firms are collaborating more in supply chain network and identified the importance of business relationships. This idea was embraced by academic and empirical research in operations management since ...last decade. Therefore, the purpose of this study is to develop a comprehensive integrated conceptual and empirical framework which elaborates the role of transactional and relational factors to highlight buyer-supplier relationship performance. While, limited studies explored these factors separately neither provide the dynamic interactive role of transactional and relational factors in an integrated framework. Through multiple case studies, findings reveal that impact of relational factors of trust and communication has constructive influence in reducing the transaction cost and improving relationship performance. This study contributes to debate on managing complex business network relationships by providing a combined theoretical setting (transaction cost economics and social exchange theory) and empirically proven integrated model. Managers can enhance the operational performance by selecting the most suitable constructs.
ABSTRACT
The “coopetition” paradox exists when two or more organizations are simultaneously involved in cooperative and competitive interactions. In the accounting industry, small firms encounter ...coopetition when they align themselves with other independent firms to form accounting associations and networks (AANs). AANs are a type of interorganizational relationship (IOR) that provide opportunities for member firms to collaborate by sharing important resources such as expertise, best practices, and manpower. However, member firms also compete in the marketplace for clients and human capital, which incentivizes uncooperative and opportunistic behavior. If managed inadequately, coopetitive tensions can significantly hamper AAN benefits and may lead to IOR failure. Given the considerable longevity of AANs, we interview 42 high‐level accounting professionals to understand AANs' apparent successful management of these tensions. Leveraging coopetition and IOR theory, our analysis suggests that transactional mechanisms (contractual agreements, organizational structure, selection/monitoring processes) and relational mechanisms (trust, social ties, reciprocity) play key roles in encouraging healthy cooperation and competition among member firms. One of our main conclusions is that these mechanisms contribute to AAN success because they are leveraged comprehensively across each IOR life cycle phase, and they are mutually reinforcing, with transactional mechanisms providing the foundation to inspire confidence and encourage the development of relational mechanisms. Our research enriches existing accounting and coopetition literature, provides a new perspective for AANs, and responds to calls to understand key factors of IOR success.
RÉSUMÉ
Collaborer avec des concurrents : Comment les associations et réseaux de petits cabinets comptables gèrent‐ils efficacement les tensions coopétitives?
Le paradoxe de la « coopétition » se manifeste lorsque deux ou trois organisations ont simultanément des interactions coopératives et concurrentielles. Dans le secteur de la comptabilité, les petits cabinets se retrouvent en situation de coopétition lorsqu'ils s'entendent avec d'autres cabinets indépendants pour former des associations et réseaux comptables (ARC). Les ARC constituent un type de relation interorganisationnelle (RI) qui offrent à leurs membres des occasions de collaborer en partageant des ressources importantes comme le savoir‐faire, les pratiques exemplaires et la main‐d’œuvre. Toutefois, les cabinets membres sont aussi en concurrence sur le marché pour recruter des clients et du capital humain, ce qui incite à des comportements non coopératifs et opportunistes. Si elles ne sont pas gérées adéquatement, les tensions coopétitives peuvent neutraliser les avantages des ARC et même entraîner l’échec des RI. Compte tenu de la longévité considérable des ARC, nous interrogeons 42 professionnels comptables de haut niveau pour comprendre la gestion apparemment efficace de ces tensions par les ARC. S'appuyant sur la théorie de la coopétition et des RI, notre analyse donne à penser que des mécanismes transactionnels (ententes contractuelles, structure organisationnelle, processus de sélection et de surveillance) et des mécanismes relationnels (confiance, liens sociaux, réciprocité) jouent un rôle clé pour favoriser une coopération et une compétition saines entre les cabinets membres. Nous concluons notamment que ces mécanismes contribuent aux succès des ARC parce qu'ils sont pleinement mis à profit à chaque stade du cycle de vie des RI, et qu'ils se renforcent mutuellement, les mécanismes transactionnels jetant les bases nécessaires pour inspirer confiance et encourager le développement des mécanismes relationnels. Notre recherche enrichit la littérature sur la comptabilité et la coopétition, fournit une nouvelle perspective concernant les ARC et permet de mieux comprendre les facteurs clés à l’œuvre dans le succès des RI.
Purpose - Recognizing the significant impact of guanxi (the Chinese network of reciprocal business relations) and its influence on everyday dealings in China is important for Western firms. ...Researchers argue that social capital has limits and is not a commodity that has a place in China aspiring to be a global business hub. Accordingly, the purpose of this paper is to deal with the question of whether guanxi still matters in the Chinese business arena, and if so, to what extent.Design methodology approach - To illustrate the evolutional direction of the Chinese institutional system, the authors compare it to a similar system that went through the evolutionary cycle from a social to a rational institutional base of exchange and discuss what one can learn from the institutional evolution process of the global diamond industry and its implications for the current evolution of Chinese institutions. The authors compare two similar cultures religions, Judaism and Confucianism.Findings - This study found parallels between the evolution of the Israeli diamond industry, dominated by Orthodox Jews, from a social exchange mechanism to a transactional mechanism and the present ongoing rationalization of the Chinese economy, dominated by the Confucianism culture from a social to a transactional business mechanism.Originality value - Despite the vast efforts of researchers in the area of guanxi, there is very little published knowledge about its limitations and its usefulness in today's changing business environment. This paper contributes to the existing literature on the future aspects of guanxi from a unique perspective - the evolution of the Israeli diamond industry.
To examine the adjustment of nondisabled siblings of handicapped children.
In a 3-year longitudinal study, 46 siblings of children with pervasive developmental disorder (PDD), 45 siblings of children ...with Down syndrome, and 46 siblings of developmentally normal children (serving as controls) were examined at time 1 using the sibling, primary caretaker, and teacher as informants. Both direct and indirect variables related to sibling adjustment were considered.
Significantly more difficulties were found in the siblings of children with PDD compared with the other two groups. Different correlates of adjustment were present in the siblings of the disabled compared with nondisabled children, and mediating factors differed in parent and teacher reports of internalizing difficulties in siblings of children with PDD. Marital satisfaction, lack of parental depression, a cohesive family, and a warm, nonconflictual sibling relationship were protective for normal control and Down syndrome siblings but not for PDD siblings.
Findings underline the risks for the siblings of children with PDD and suggest the importance of a transactional mechanism rather than identification of single risk or protective factors in predicting sibling adjustment. Subsequent data analysis in this longitudinal study will assist in defining these mechanisms and allow for improved intervention strategies.
Purpose – Recognizing the significant impact of guanxi (the Chinese network of reciprocal business relations) and its influence on everyday dealings in China is important for Western firms. ...Researchers argue that social capital has limits and is not a commodity that has a place in China aspiring to be a global business hub. Accordingly, the purpose of this paper is to deal with the question of whether guanxi still matters in the Chinese business arena, and if so, to what extent. Design/methodology/approach – To illustrate the evolutional direction of the Chinese institutional system, the authors compare it to a similar system that went through the evolutionary cycle from a social to a rational institutional base of exchange and discuss what one can learn from the institutional evolution process of the global diamond industry and its implications for the current evolution of Chinese institutions. The authors compare two similar cultures/religions, Judaism and Confucianism. Findings – This study found parallels between the evolution of the Israeli diamond industry, dominated by Orthodox Jews, from a social exchange mechanism to a transactional mechanism and the present ongoing rationalization of the Chinese economy, dominated by the Confucianism culture from a social to a transactional business mechanism. Originality/value – Despite the vast efforts of researchers in the area of guanxi, there is very little published knowledge about its limitations and its usefulness in today's changing business environment. This paper contributes to the existing literature on the future aspects of guanxi from a unique perspective – the evolution of the Israeli diamond industry.
