Implementation of inter-organisational mediums: synthesising framework as a design exemplar

Abstract

The field of management research has an utilisation problem. A considerable avenue in which the translation from theory to practice has been only partial is the management control of inter-organisational relationships. In this particular stream of management (accounting) research, open-book accounting (OBA) is a key concept. Based on the OBA literature, our ambition is to develop an implementation framework for inter-organisational mediums (IFFIM). The first part of the framework, IFFIM_1: the relational view is concerned with the multidimensional nature of inter-organisational relationships by illustrating relational complexities through the OBA dimensions. The second part of the framework, IFFIM_2: the process view is an outlook to the stepwise implementation process, where the factors that influence OBA implementation have been integrated to the phases of the so-called enterprise system experience cycle. Unlike most contemporary research, our work is based on the idea of 'design science', the aim of which is to develop general knowledge to support the design of solutions to field problems. IFFIM is a design exemplar to practitioners, i.e., a guideline to follow in the design of interventions.