Download files
Abstract
This thesis is motivated by the growth in and significance of alliances involving transfers of intangible resources and the challenges that these alliances present to traditional management (accounting) planning and control practices. To this end, a field study was conducted in an Australian-Chinese alliance formed between two government research institutes working on a green gas project. This alliance involved the transfer of intangible knowledge-based resources between the Australian and Chinese partners. A field study examining this project considered two research questions: first, ‘what networks of actors/actants informs partner selection in a non-monetary cross-national collaborative alliance?’ and, second, ‘how are the management (accounting) planning and control practices implicated in the functioning of a non-monetary cross-national collaborative alliance?’. These questions were examined using Actor Network Theory. Data were collected via semi-structured interviewing and document study. It was found that partner selection was informed by individual social ties located in university alumni networks, time pressures and political influences. In terms of formal planning and control practices, the contract played an important role regulating this alliance because of its political and symbolic significance. Although there was no monetary exchange between the partners, accounting played a role in regulating the practices of the Australian alliance partner. Budgets were important to the financial justification and administration of the alliance. In relation to socio-ideological forms of control, actors struggled to achieve common understandings and shared values because of a lack of face to face interaction and differences in communication practices. Nonetheless, this alliance was regarded as an example of successful collaboration at the inter-governmental level. The findings from this research have three main implications in terms of how we think about alliances. First, this thesis raises issues relating to the role of contracts in non-market based exchanges. Second, this research also questions the importance of shared values and beliefs to the operation of collaborative alliances. Third, and finally, this research also motivates future research seeking to address the governance of alliances in the absence of market disciplines and shared values informing collaboration.