Over the last decades, Contributions in management accounting have investigated the characters of inter-organisational performance measures (PM) and the controversial issues in its implementation (Brewer and Speh, 2000; Gunasekaran et al., 2001; Bhagwat and Sharma, 2007; Verdecho et al., 2009; Caglio and Ditillo, 2012), shedding light on the collaboration’s peculiarities which could influence and determine the inter-organisational performance dimensions. In doing so, they have illustrated how the introduction of inter-organisational PM should be strictly linked to the partner’s goals and have called for further research which “open the black box of inter-organisational relationships focusing on each specific relationships singularly” (Dekker, 2003). In line with this advice, it could be helpful to better understand the different roles of PM in multiple dyadic relationships, to foster the alignment of partners’ interests and pursue different goals and needs of all actors. Studies that used Latour and Callon’s approach on inter-organisational relationships have mainly focused on the translation of accounting technologies in networks, problematizing the role of accounting inscriptions (Vosselman, 2014; Andon et al., 2007; Mouritsen and Thrane, 2006). Management accounting innovations have been examined as playing an important role in the construction or enforcement of inter-organisational processes but, to the best of our knowledge, no previous studies have investigated the role of PM innovations in the multiple dyadic relationships characterized by sharing the same buyer. The multiple dyadic relationships can be investigated as different actor-networks which have in common the same buyer. […]
Key-Words: Performance Measurement and Management
