The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence*
Bibliographic record
Abstract
Longer-term alliances between corporate buyers and sellers are now commonplace. Extant research predominantly models these interorganizational relationships as dyads. This field study seeks to extend current research in two ways. First, it analyses a supply alliance as nested within a larger network of interorganizational relationships. The paper demonstrates that network ties with 'significant others' influence the operation of accounting controls in the focal supply alliance. That is, ties with third and fourth parties materially impact the management control of an alliance. Second, like other social collectives such as firms and societies, networks are embedded in implicit normative and interpretive frameworks that influence and are influenced by accounting controls. Evidence is provided as to how tacit beliefs about 'fair' pricing and 'appropriate' supplier behaviour impact upon the performance management of the focal supply alliance, thus making it difficult to draw the distinction between accounting as a 'technical' control as opposed to a form of 'social' control.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.035 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.002 | 0.002 |
| Scholarly communication | 0.002 | 0.002 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.007 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".