Skip to main content

2014 | OriginalPaper | Buchkapitel

7. Linking Strategy and Inter-organizational Relationships: The Case of Volvo and Scania

verfasst von : Zita Ambrutytė

Erschienen in: Strategy, Control and Competitive Advantage

Verlag: Springer Berlin Heidelberg

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

Strategic congruence and integrated control to improve strategy continuously are seen as one of the ways towards creating competitive advantage and is the central theme of this book (Nilsson et al. 2011; Nilsson and Rapp 2005). This chapter extends the discussion in Chap. 4 in this volume, presenting Scania as an example of how strategic awareness and priorities are conveyed by the integrated management controls of the organization. The example of Scania is further explored in a discussion on how different strategies adopted by two companies result in different control systems for managing inter-organizational supplier relationships. Scania’s truck manufacturing is compared to Volvo’s truck business, which has also demonstrated sustainable management control systems and a strong culture of strategic planning and performance controls leading to goal achievement.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Literatur
Zurück zum Zitat Affärsvärlden (2008, April 28). ‘Analytikerna om Scanias rapport’ (Eng: ‘The analytics about Scania’s report’), Affärsvärlden. Affärsvärlden (2008, April 28). ‘Analytikerna om Scanias rapport’ (Eng: ‘The analytics about Scania’s report’), Affärsvärlden.
Zurück zum Zitat Ahrens, T., & Chapman, C. S. (2006). Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society, 31, 819–841.CrossRef Ahrens, T., & Chapman, C. S. (2006). Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society, 31, 819–841.CrossRef
Zurück zum Zitat Ambrutytė, Z. (2005). Accounting for cooperation: Case study of Swedish vertical supply relationships. Licentiate thesis No. 87, Linköping Studies in Arts and Science, Linköping University. Ambrutytė, Z. (2005). Accounting for cooperation: Case study of Swedish vertical supply relationships. Licentiate thesis No. 87, Linköping Studies in Arts and Science, Linköping University.
Zurück zum Zitat Ambrutytė, Z. (2008). Management control: Linking strategy with inter-organisational relationships. Dissertation No. 458, Linköping Studies in Arts and Science, Linköping University. Ambrutytė, Z. (2008). Management control: Linking strategy with inter-organisational relationships. Dissertation No. 458, Linköping Studies in Arts and Science, Linköping University.
Zurück zum Zitat Bergström, R. (2005, February 14). ‘Scania wants “control” in China’, Financial Times. Bergström, R. (2005, February 14). ‘Scania wants “control” in China’, Financial Times.
Zurück zum Zitat Chenhall, R. H. (2003). Management control systems design within its organisational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, 127–168.CrossRef Chenhall, R. H. (2003). Management control systems design within its organisational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, 127–168.CrossRef
Zurück zum Zitat Chenhall, R. H. (2005). Content and process approaches to studying strategy and management control systems. In C. S. Chapman (Ed.), Controlling strategy: Management, accounting, and performance measurement (pp. 10–36). Oxford: Oxford University Press. Chenhall, R. H. (2005). Content and process approaches to studying strategy and management control systems. In C. S. Chapman (Ed.), Controlling strategy: Management, accounting, and performance measurement (pp. 10–36). Oxford: Oxford University Press.
Zurück zum Zitat Dekker, H. C. (2004). Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society, 29, 27–49.CrossRef Dekker, H. C. (2004). Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society, 29, 27–49.CrossRef
Zurück zum Zitat Gripenberg, P. (2008, May 6). ‘Scania fortsatt starkt med Östling vid rodret’ (Eng: ‘Scania remains strong with Östling at the helm’), Dagens Nyheter. Gripenberg, P. (2008, May 6). ‘Scania fortsatt starkt med Östling vid rodret’ (Eng: ‘Scania remains strong with Östling at the helm’), Dagens Nyheter.
Zurück zum Zitat Håkansson, H., & Lind, J. (2004). Accounting and network coordination. Accounting, Organizations and Society, 29, 51–72.CrossRef Håkansson, H., & Lind, J. (2004). Accounting and network coordination. Accounting, Organizations and Society, 29, 51–72.CrossRef
Zurück zum Zitat Harland, C. M. (1996). International comparison of supply chain relationships. Logistics Information Management, 9, 35–39.CrossRef Harland, C. M. (1996). International comparison of supply chain relationships. Logistics Information Management, 9, 35–39.CrossRef
Zurück zum Zitat Jansson, K. (2006, June 5). ‘10 varumärken som sticker ut på börsen’ (Eng: ‘10 high-profile brands on the stock exchange’), Dagens Nyheter. Jansson, K. (2006, June 5). ‘10 varumärken som sticker ut på börsen’ (Eng: ‘10 high-profile brands on the stock exchange’), Dagens Nyheter.
Zurück zum Zitat Johnson, T., & Bröms, A. (2000). Profit beyond measure: Extraordinary results through attention to work and people. New York: The Free Press. Johnson, T., & Bröms, A. (2000). Profit beyond measure: Extraordinary results through attention to work and people. New York: The Free Press.
Zurück zum Zitat Kraus, K., & Lind, J. (2007). Management control in inter-organizational relationships. In T. Hopper, D. Northcott, & R. Scapens (Eds.), Issues in management accounting (pp. 269–296). London: Prentice Hall. Kraus, K., & Lind, J. (2007). Management control in inter-organizational relationships. In T. Hopper, D. Northcott, & R. Scapens (Eds.), Issues in management accounting (pp. 269–296). London: Prentice Hall.
Zurück zum Zitat Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22, 207–232.CrossRef Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22, 207–232.CrossRef
Zurück zum Zitat Macintosh, N. B. (1994). Management accounting and control systems: An organizational and behavioral approach. Chichester: Wiley. Macintosh, N. B. (1994). Management accounting and control systems: An organizational and behavioral approach. Chichester: Wiley.
Zurück zum Zitat Malmi, T., & Brown, D. A. (2008). Management control systems as a package – Opportunities, challenges and research directions. Management Accounting Research, 19, 287–300.CrossRef Malmi, T., & Brown, D. A. (2008). Management control systems as a package – Opportunities, challenges and research directions. Management Accounting Research, 19, 287–300.CrossRef
Zurück zum Zitat Merchant, K. A. (1998). Modern management control systems. Upper Saddle River: Prentice-Hall. Merchant, K. A. (1998). Modern management control systems. Upper Saddle River: Prentice-Hall.
Zurück zum Zitat Merchant, K. A., & Simons, R. (1986). Research and control in complex organisations: An overview. Journal of Accounting Literature, 5, 183–203. Merchant, K. A., & Simons, R. (1986). Research and control in complex organisations: An overview. Journal of Accounting Literature, 5, 183–203.
Zurück zum Zitat Mouritsen, J., Hansen, A., & Hansen, C. O. (2001). Inter-organisational controls and organisational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research, 12, 221–244.CrossRef Mouritsen, J., Hansen, A., & Hansen, C. O. (2001). Inter-organisational controls and organisational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research, 12, 221–244.CrossRef
Zurück zum Zitat Mulligan, M. (2006, October 17). ‘Scania pays high price for Leif Östling’s success’, Financial Times. Mulligan, M. (2006, October 17). ‘Scania pays high price for Leif Östling’s success’, Financial Times.
Zurück zum Zitat Nilsson, C. H., & Dernroth, J. (1995). The strategic grounding of competitive advantage – The case of Scania. International Journal of Production Economics, 41, 281–296.CrossRef Nilsson, C. H., & Dernroth, J. (1995). The strategic grounding of competitive advantage – The case of Scania. International Journal of Production Economics, 41, 281–296.CrossRef
Zurück zum Zitat Nilsson, F., & Rapp, B. (2005). Understanding competitive advantage: The importance of strategic congruence and integrated control. Berlin: Springer. Nilsson, F., & Rapp, B. (2005). Understanding competitive advantage: The importance of strategic congruence and integrated control. Berlin: Springer.
Zurück zum Zitat Nilsson, F., Olve, N.-G., & Parment, A. (2011). Controlling for competitiveness: Strategy formulation and implementation through management control. Malmö/Copenhagen: Liber and Copenhagen Business School Press. Nilsson, F., Olve, N.-G., & Parment, A. (2011). Controlling for competitiveness: Strategy formulation and implementation through management control. Malmö/Copenhagen: Liber and Copenhagen Business School Press.
Zurück zum Zitat Porter, M. E. (1980). Competitive strategy: Techniques for analyzing industries and competitors. New York: The Free Press. Porter, M. E. (1980). Competitive strategy: Techniques for analyzing industries and competitors. New York: The Free Press.
Zurück zum Zitat Schmid, J. (1997, November 29). ‘Deal would broaden auto giant’s expansion: VW looks at buying truckmaker Scania’, International Herald Tribune. Schmid, J. (1997, November 29). ‘Deal would broaden auto giant’s expansion: VW looks at buying truckmaker Scania’, International Herald Tribune.
Zurück zum Zitat Seal, W., Cullen, J., Dunlop, A., Berry, A., & Mirghani, A. (1999). Enacting a European supply chain: A case study on the role of management accounting. Management Accounting Research, 10, 303–322.CrossRef Seal, W., Cullen, J., Dunlop, A., Berry, A., & Mirghani, A. (1999). Enacting a European supply chain: A case study on the role of management accounting. Management Accounting Research, 10, 303–322.CrossRef
Zurück zum Zitat Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society, 15, 127–143.CrossRef Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society, 15, 127–143.CrossRef
Zurück zum Zitat Simons, R. (1995). Levers of control: How managers use innovative control systems to drive strategic renewal. Boston: Harvard Business School Press. Simons, R. (1995). Levers of control: How managers use innovative control systems to drive strategic renewal. Boston: Harvard Business School Press.
Zurück zum Zitat The Economist (2006). ‘Roadblocks’. The Economist, 380, 72–73. The Economist (2006). ‘Roadblocks’. The Economist, 380, 72–73.
Zurück zum Zitat Tomkins, C. (2001). Interdependencies, trust and information in relationships, alliances and networks. Accounting, Organizations and Society, 26, 161–191.CrossRef Tomkins, C. (2001). Interdependencies, trust and information in relationships, alliances and networks. Accounting, Organizations and Society, 26, 161–191.CrossRef
Zurück zum Zitat van der Meer-Kooistra, J., & Vosselman, E. (2000). Management control of inter-firm transactional relationships: The case of industrial renovation and maintenance. Accounting, Organizations and Society, 25, 51–77.CrossRef van der Meer-Kooistra, J., & Vosselman, E. (2000). Management control of inter-firm transactional relationships: The case of industrial renovation and maintenance. Accounting, Organizations and Society, 25, 51–77.CrossRef
Zurück zum Zitat Åsberg, J., Billing, A., & Ekelund, A. (2008, April 18). ‘Spelet om Scania – En tysk triumf’ (Eng: ‘The fight for Scania – A German triumph’), Affärsvärlden. Åsberg, J., Billing, A., & Ekelund, A. (2008, April 18). ‘Spelet om Scania – En tysk triumf’ (Eng: ‘The fight for Scania – A German triumph’), Affärsvärlden.
Metadaten
Titel
Linking Strategy and Inter-organizational Relationships: The Case of Volvo and Scania
verfasst von
Zita Ambrutytė
Copyright-Jahr
2014
Verlag
Springer Berlin Heidelberg
DOI
https://doi.org/10.1007/978-3-642-39134-7_7