What drives contract design in strategic alliances? Taking stock and how to proceed

We collect and assess prior empirical evidence on contract design in alliances that has been published since Parkhe’s (1993) seminal study on inter-firm contracts. We elaborate on the effects of transaction-related factors, experience gained from prior relationships, and deliberate learning efforts on contracts. Our paper offers three contributions. First, we systematically review the existing literature on alliance contracts and summarize our findings. Second, while prior research has traditionally focused on contractual complexity, we place the content of contracts center stage and identify three contractual functions. While existing studies on contractual functions predominantly refer to safeguarding as a response to appropriation concerns, we also consider coordination and contingency adaptability as outcomes of adaptation concerns. Third, we disentangle the differential influences of previous experiences on distinct contractual functions and show that experience gained from prior relationships has different effects on safeguarding and contingency adaptability than on coordination. Overall, we add to the systematization of the current debate on alliance contract design and trace promising avenues for future research on the impact of transaction- and experience-related factors on the complexity and content of alliance contracts

International intermediaries: A systematic literature review and research agenda

Intermediaries such as trading companies, agents and merchants have played a key role in international business for centuries. Despite the growing importance of understanding the phenomenon of intermediaries, there are misperceptions and confusions regarding the concept and value of intermediaries, which result in disconnected and fragmented research findings. This study – based on an analysis of 101 articles published between 1985 and 2021 – aims to synthesise the conceptual developments and provide a more integrated understanding of both sourcing and trading intermediaries whose activities extend across national borders. The findings help to pave the way for further academic research by highlighting what we currently know and do not know about intermediaries, outlining the theoretically grounded research agenda for each of the three identified themes: (1) What are intermediaries? (2) When should intermediaries be used? and (3) How do intermediaries work and develop? The study shows that despite decades of research on this topic, the literature to date has been limited and scattered. Researchers are encouraged to consider the role of intermediaries in a bigger picture where intermediated exchanges exist not only in dyadic relationships, but also in triads or even in broader webs of networks

Ethics and taxation : a cross-national comparison of UK and Turkish firms

This paper investigates responses to tax related ethical issues facing busines

DESIGNING A REFERENCE FRAMEWORK OF IT/IS OUTSOURCING STEERING PROCESSES

Problems and challenges with information technology and information systems (IT/IS) outsourcing often do not relate to the strategic level, but to the operational level. Especially organizations with little experience with larger IT/IS outsourcing programs face operational problems with the steering of external outsourcing providers. In this paper, we propose a reference framework that structures the required processes for an effective steering of IT/IS outsourcing relationships. The research is based on the design science paradigm in information systems research. In a first step, we derive a framework from related literature and knowledge in this particular area. We then use extensive fieldwork to evaluate our framework and to develop it further. The suggested framework proves to be a viable instrument to support the structured analysis of current processes and the definition of suitable target processes for the steering of IT/IS outsourcing programs. This paper‟s primary contribution therefore lies in providing an applicable instrument for practitioners, as well as in extending the existing body of knowledge on IT/IS outsourcing

Identifying Different IS Outsourcing Client Types

Despite the experience with IS outsourcing for decades, numerous outsourcing arrangements fail in practice. Likely reasons for such failures can be ascribed to divergent expectations and an inappropriate governance of the outsourcing relationship. The objective of this paper is to explore different types of outsourcing relationships and their configuration depending on the underlying expectations of outsourcing clients. Based on survey responses from 268 outsourcing clients, the data was analyzed with an exploratory factor analysis revealing four main outsourcing motives. These factors were used as distinguishing variables in a subsequent cluster analysis revealing four distinct outsourcing client types: business-efficiency clients, cost-conscious clients, strategists, and IT-excellence and reliability-oriented clients. These types were characterized along their underlying outsourcing motives and attributes that form each type. The findings call for a more differentiated view on outsourcing relationships. The paper concludes with implications for outsourcing clients and vendors and an outlook on future research

Resilience in Humanitarian Supply Chains: A Focus on the Procurement Decisions

This thesis looks into how the need for resilience in humanitarian aid supply chains influences procurement strategy decisions. Increasingly, the need for resilience in supply chains has become undoubted and management researchers have prescribed diverse ways of pursuing it; not only so that supply chains may be better prepared to avoid, respond and recover from disruptions, but to also provide them with competitive advantage. Considering that the procurement function has gone beyond a simple business function to include the strategic management of resources and suppliers when pursuing supply chain resilience (SCR), the role of procurement decisions cannot be understated, especially as suppliers could become significant sources of disruptions. This is even more pronounced in humanitarian supply chains where disruptions do not only result in the loss of limited resources but sometimes human lives as well. Due to this criticality for resilience in humanitarian supply chains and the limited research here particularly from a procurement perspective, this research collects qualitative data through semi-structured interviews and document analysis from 8 UK-based humanitarian organisations. The data is analysed to identify how these organisations pursue SCR formative elements from a procurement perspective and also how pre-contract procurement decisions relative to inter-organisational interactions are guided by the need for resilience. Findings show that cross-training, flexible contracting, and financial resilience are critical to attaining SCR in humanitarian supply chains as they influence many of the identified formative elements. Differences are identified in the relationships between decisions taken under procurement strategy towards resilience from those in commercial supply chains, with monetary value and donor requirements being major influencing factors. Donor influence on procurement decisions in humanitarian organisations is identified to positively influence multiple formative elements including risk avoidance, sustainability, decision making and culture. It however inhibits flexibility and agility. Contributions from this research include the presentation of a theoretical framework on procurement strategy decisions towards achieving SCR. This is then empirically tested in UK humanitarian supply chain context and a simple but useful framework to aid managerial decision making in the sector is provided

Governance mechanisms in transnational business relationships

Empirical research on buyer-supplier relationships has almost exclusively examined domestic (both firms from the same country) exchange. The growing importance of international marketing and global sourcing suggest a need to understand relationships across national boundaries -- transnational business relationships. Drawing on theories of governance, the authors hypothesize differences in governance between domestic and transnational business relationships. They examine the use of three specific governance mechanisms (market governance, trust, and formal contracts) commonly employed in buyer-supplier relationships. Hypotheses are tested with data from 511 purchasing professionals in the United States and Germany (201 reporting on transnational relationships). Results indicate that market governance and trust are used less in transnational than in domestic relationships. No differences are found in the use of contracts. Implications for theory and practice are discussed