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    Call for papers

    Call for papers

    Accounting and Marketing Perspectives of Value Creation in Inter-firm Collaboration in Industrial Markets.

    Special issue in Industrial Marketing Management



    Guest Editors: Håkan Håkansson*, Kalle Kraus^, Johnny Lind^



    * BI Norwegian School of Business, Department of Innovation and Economic Organisation, Norway

    ^ Stockholm School of Economics, Department of Accounting, Sweden





    In both the accounting and marketing literatures there is a growing interest in understanding value creation through inter-firm collaboration in industrial markets, that is, in markets where both buyers and sellers are companies. Findings from both fields indicate that interaction and long-term business relationships are key characteristics of industrial markets. These relationships are highly significant from an economic point of view and the companies tend to have some few highly significant customers and suppliers that are critical for the companies’ financial and operational development and survival. This means that operations, investments, cash flows, costs and revenues are intimately connected to inter-firm collaboration. For instance, the outcome of investments in one relationship may appear as decreased costs or increased revenues in other relationships. Thus, quantifying value creation in industrial markets provides a challenge for traditional accounting and management control models. This special issue is interdisciplinary in focus and aims to bring together scholars from a variety of fields, including marketing, accounting, and management and organization. Indicative themes to be addressed include but are not limited to:



    1. How have the roles of performance measurement and evaluation changed over time for companies operating in industrial markets?

    2. Analytical and/or empirical papers on how insights from the accounting and marketing fields can be combined.

    3. Theoretical and/or empirical discussions on how accounting can be designed to capture both the direct effects of the company’s decisions on the other company in the inter-firm collaboration, and the indirect effects on the third and fourth parties in the surrounding network.

    4. Out- or in-sourcing including agreements on how to improve the links between activities, and to exclude activities are issues that are either directly or indirectly tied up with accounting issues. How do companies use accounting information for identifying and exploiting new opportunities within the company, in the dyadic inter-firm collaboration and in the surrounding network?

    5. Issues related to managing a diverse portfolio of relationships over time to maximize their long-term value. How is accounting used in supplying the information required for the successive prioritization of relationships with customers and suppliers, for example in the form of accounting techniques such as customer profitability analysis, supplier analysis and value chain analysis?

    6. What institutional pressures impact on inter-firm collaboration and what are the roles of accounting and management controls to handle these pressures?





    The deadline for submitting papers is 15th October 2013. Papers should be sent as MSWord attachments to Kalle Kraus via e-mail; kalle.kraus@hhs.se with a copy to the IMM editor plaplaca@journalimm.com. Complete information about submission requirements can be found at http://www.elsevier.com/journals/industrial-marketing-management/0019-8501/guide-for-authors.





    Any questions regarding the special issue can be directed to any of the editors: hakan.hakansson@bi.no; kalle.kraus@hhs.se; Johnny.lind@hhs.se

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