IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00650584.html
   My bibliography  Save this paper

De la théorie des couts de transaction a une économie des couts de traduction -une voie de passage conceptuelle pour suivre l'émergence des dispositifs de contrôle inter-organisationnel-

Author

Listed:
  • Laurent Tanguy

    (HEC Paris - Recherche - Hors Laboratoire - HEC Paris - Ecole des Hautes Etudes Commerciales)

Abstract

Our work is an answer to Vosselman & Van der Meer-Kooistra's appeal to go beyond transaction cost economics to study accounting and inter-organizational control. Our approach is an attempt to build a way between transaction cost economics and ANT's works in the field of economic sociology. This work emerges from a difference to take into account analyses of hybrid forms between market and hierarchy. In the 70's, TCE was only interested in the two opposed forms of governance: market and hierarchy. Williamson integrated later on the hybrid forms in the middle of the 80's. They were an answer to previous critics but not central. Our project diverges precisely on this point. On the contrary, we consider these hybrid forms as the starting point. We are interested in this place located between the market pole and the hierarchical one: the ―middle empire‖ (Latour, 2005). We think that it is the good place to follow the emergence of hybrid inter-organizational control devices. To do that, we propose the concept of translation cost. This concept is based on the notion of translation deeply rooted in ANT. The original intentions of an action are not identically transformed with neutral intermediaries (Latour, 2005). Action is transformed with mediators implicated in action. These ones generate unpredictable events. The notion of translation costs focuses on the idea that the original intentions related to the set-up of particular economic agencies are not identically transported during the ―economization‖ (Muniesa, et al., 2007, p.3) process. The work, which leads that an object gets economical, generates costs. These ones are partly ignored by Williamson's operationalization of Coase's intuition (1937). The transformation process which is at the origin of these costs is not taken into account. The contract is the only governance device taken into consideration.

Suggested Citation

  • Laurent Tanguy, 2011. "De la théorie des couts de transaction a une économie des couts de traduction -une voie de passage conceptuelle pour suivre l'émergence des dispositifs de contrôle inter-organisationnel-," Post-Print hal-00650584, HAL.
    • Handle: RePEc:hal:journl:hal-00650584
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650584
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00650584/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Seal, Willie & Berry, Anthony & Cullen, John, 2004. "Disembedding the supply chain: institutionalized reflexivity and inter-firm accounting," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 73-92, January.
    2. Joskow, Paul L, 1991. "The Role of Transaction Cost Economics in Antitrust and Public Utility Regulatory Policies," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 7(0), pages 53-83, Special I.
    3. Simon, Herbert A, 1978. "Rationality as Process and as Product of Thought," American Economic Review, American Economic Association, vol. 68(2), pages 1-16, May.
    4. Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
    5. Johanson, Jan & Mattsson, Lars-Gunnar, 1987. "Interorganizational relations in industrial systems : a network approach compared with the transaction cost approach," Working Papers 1987:7, Uppsala University, Department of Business Studies.
    6. Hart, Oliver, 1995. "Firms, Contracts, and Financial Structure," OUP Catalogue, Oxford University Press, number 9780198288817.
    7. Coase, R H, 1988. "The Nature of the Firm: Origin," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 4(1), pages 3-17, Spring.
    8. Kyle J. Mayer & Nicholas S. Argyres, 2004. "Learning to Contract: Evidence from the Personal Computer Industry," Organization Science, INFORMS, vol. 15(4), pages 394-410, August.
    9. Mouritsen, Jan & Thrane, Sof, 2006. "Accounting, network complementarities and the development of inter-organisational relations," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 241-275, April.
    10. Michel Callon & Fabian Muniesa, 2005. "Economic markets as calculative collective devices," Post-Print halshs-00087477, HAL.
    11. Hopwood, Anthony G., 1996. "Looking across rather than up and down: On the need to explore the lateral processing of information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 589-590, August.
    12. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    13. Carliss Y. Baldwin, 2008. "Where do transactions come from? Modularity, transactions, and the boundaries of firms," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 17(1), pages 155-195, February.
    14. Fabian Muniesa & Yuval Millo & Michel Callon, 2007. "An introduction to market devices," Post-Print halshs-00177928, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    2. Kornberger Martin & Pflueger Dane & Mouritsen Jan, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02276737, HAL.
    3. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Maria Angeles Ramon-Jeronimo, 2017. "Understanding the Generation of Value along Supply Chains: Balancing Control Information and Relational Governance Mechanisms in Downstream and Upstream Relationships," Sustainability, MDPI, vol. 9(8), pages 1-31, August.
    4. Mahama, Habib & Chua, Wai Fong, 2016. "A study of alliance dynamics, accounting and trust-as-practice," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 29-46.
    5. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    6. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    7. Vosselman, Ed & Meer-Kooistra, Jeltje van der, 2009. "Accounting for control and trust building in interfirm transactional relationships," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 267-283, February.
    8. Giovanna Centorrino & Guido Noto & Daniela Rupo, 2022. "Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 65-88.
    9. Suresh Cuganesan, 2006. "The role of functional specialists in shaping controls within supply networks," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 465-492, July.
    10. Kastberg, Gustaf, 2014. "Framing shared services," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 743-756.
    11. Sharlene Biswas & Chris Akroyd, 2022. "Collaborative inter‐organisational relationships and management control change," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4569-4586, December.
    12. Luis Silva Domingo & Teresa Canet-Giner & Ana Redondo-Cano, 2011. "Management control paths: applying levers of control in interorganisational relationships," Documentos de Investigación 65, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
    13. Richardson, Alan J. & Kilfoyle, Eksa, 2009. "Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 939-956, November.
    14. Gisele de Campos Ribeiro & Carole Donada & Caroline Mothe & Gwenaëlle Nogatchewsky, 2019. "The Respective Effects of Virtues and Inter-Organizational Management Control Systems on Relationship Quality and Performance: Virtues Win," Post-Print hal-01700970, HAL.
    15. Tsamenyi, Mathew & Qureshi, Ahmad Z. & Yazdifar, Hassan, 2013. "The contract, accounting and trust: A case study of an international joint venture (IJV) in the United Arab Emirates (UAE)," Accounting forum, Elsevier, vol. 37(3), pages 182-195.
    16. Carole Donada & Caroline Mothe & Gwenaëlle Nogatchewsky & Gisele Campos Ribeiro, 2019. "The Respective Effects of Virtues and Inter-organizational Management Control Systems on Relationship Quality and Performance: Virtues Win," Journal of Business Ethics, Springer, vol. 154(1), pages 211-228, January.
    17. Michael G. Jacobides, 2008. "How Capability Differences, Transaction Costs, and Learning Curves Interact to Shape Vertical Scope," Organization Science, INFORMS, vol. 19(2), pages 306-326, April.
    18. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
    19. Muhammad Kaleem Zahir-ul-Hassan & Reinald A. Minnaar & Ed Vosselman, 2016. "Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(4), pages 365-389, June.
    20. Robson, Keith & Bottausci, Chiara, 2018. "The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 60-75.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650584. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.