开簿会计讲解.ppt

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1、Open-bookaccountinginnetworks马军伟127204623.Researchdesign3.1.MethodologyPurposeofthestudy:identifypotentialachievementsandreasonsforfailuresinopen-bookaccountingThestudyconsistsoftwopartsFirst,asinglecasestudyofaGermancarmanufacturingnetwork–theEurocarcaseSecond,amulti-si

2、tecasestudyofthreeFinnishmanufacturingnetworks1ThecasestudymethodologyTheempiricalobservationsfromthefournetworkswereapproachedusingthecasestudymethodologythatseemedmostappropriategiventheexploratorystageofcurrentresearchandtheaimofthisstudy.Theoutlineofthecasestudymetho

3、dologyisadoptedfromEisenhardt,YinandStake.Thefirmnetworkistheunitofanalysis.Asmentionedabove,anetworkcomprisesagroupoffirmsandtheirrelationships.Itisdefinedbytheendproduct2DifferencesbetweencasesFirstofall,thenetworksdifferinsize.Eurocarismuchlargerintermsofsalesandnumbe

4、rofemployeesthantheFinnishmaincontractors.Moreover,EurocarandMainContractorAareglobalactorswhileMainContractorBisaproductfactorywithoutmarketingresponsibilitiesSimilaritiesbetweencasesThesimilaritiesbetweenthefournetworksaretheirHierarchicalstructure,theirfunctionalprodu

5、cts,andtheirstrategicnature.Allfournetworksareledbyamaincontractor.Thenetworks’productscanallbeclassifiedasfunctional3DiscussonoverallgeneralizabilityoftheobservationsGeneralizabilityisnotnecessarilythepurposeofcasestudies:“Wetakeaparticularcaseandcometoknowitwell,notpri

6、marilyastohowitisdifferentfromothersbutwhatitis,whatitdoes.ThereisemphasisonuniquenessTheselectiontoactintheparticularanddescriptivespiritofStake(1995)inthisexploratorystudydoesnotruinthepossibilityforfurtherresearchtoproceedonamoregenerallevelinthespiritofLukkaandKasane

7、n43.2.DatacollectionConductingsemi-structuredinterviewsCasefirms’practices,attitudes,andintentionsconcerningopen-bookaccountingwereanalyzedbyconductingsemi-structuredinterviewswithkeypersonnel.Inaddition,contentanalysiswasusedforbothofficialandinternaldocuments.Theinterv

8、iewsincludedmainlyopenquestionsTheresponseswereenteredinthequestionnaireduringtheinterviews.Duetothecon