2025年7月23日 周三
期刊社主页编辑部首页编委会数据库收录过刊浏览联系我们期刊荣誉
首页 > 过刊浏览>2018年第24卷第6期 >71-84. DOI:10.11835/j.issn.1008-5831.2018.06.007
PDF HTML阅读 XML下载 导出引用 引用提醒
母子公司非典型管控模式的构建与选择——基于双案例的探索性研究
作者:
中图分类号:

F270


The construction and selection of non-archetypical patterns in parent-subsidiary control: Based on explorative case study of two business groups
Author:
  • 摘要
    • | |
  • 访问统计
    • |
  • 参考文献 [30]
    • |
  • 相似文献 [20]
    • | | |
  • 文章评论
    摘要:

    基于对两家企业集团的访谈、二手资料等数据，通过探索性的扎根理论研究发现，非典型管控模式在母子公司管控实践中广泛存在，母公司通过评价子公司价值、子公司协同与管控匹配等情境化因素，选择适当的"集权-分权"程度，进而形成相应的非典型模式，即"集权-分权"作为中介变量影响非典型模式的构建与选择；此外，案例数据中涌现出核心资源管控、投资管控两种新的典型管控模式，与经典"三分法"形成互补。在此基础上，构建"母子公司管控模式连续带"概念模型，完善了母子公司非典型管控模式的构建与选择机制。

    Abstract:

    According to the explorative case study with grounded theory based on interview and secondary data from two business groups, the non-archetypical patterns are extensive in practices. They are constructed and selected through the extent of centralization/decentralization by evaluating corporate value, synergy effect and control fitting of each subsidiary, which make centralization/decentralization as mediator in this mechanism. Besides, there are two new archetypes that emerge from case data including core-resources control and investment control, which are complementary to the "Trichotomy". Then a theoretical model of continuum of control patterns is constructed, which improves the construction and selection mechanisms of non-archetypical patterns.

    参考文献
    [1] OUCHI W G.A conceptual framework for the design of organizational control mechanisms[J]. Management Science,1979,25(9):833-848.
    [2] DEKKER H C.Control of inter-organizational relationships:Evidence on appropriation concerns and coordination requirements[J].Accounting, Organizations and Society,2004,29(1):27-49.
    [3] VANCIL R F.Decentralization:Managerial ambiguity by design[M].Homewood,Illinois:Dow Jones-Irwin,1979.
    [4] GENCTURK E F,AULAKH P S.The use of process and output controls in foreign markets[J]. Journal of International Business Studies,1995,26(4):755-786.
    [5] SPEKLÉ R F.Explaining management control structure variety:A transaction cost economics perspective[J]. Accounting, Organizations and Society,2001,26(4/5):419-441.
    [6] VOSSELMAN E G J.Towards horizontal archetypes of management control:A transaction cost economics perspective[J].Management Accounting Research,2002,13(1):131-148.
    [7] BAYSINGER B,HOSKISSON R E.The composition of boards of directors and strategic control:Effects on corporate strategy[J].The Academy of Management Review,1990,15(1):72-87.
    [8] HENDRY K,KIEL G C.The role of the board in firm strategy:Integrating agency and organisational control perspectives[J].Corporate Governance,2004,12(4):500-520.
    [9] GOOLD M,CAMPBELL A.Parenting in complex structures[J].Long Range Planning,2002,35(3):219-243.
    [10] GOOLD M,CAMPBELL A.Many best ways to make strategy[J].Harvard Business Review, 1987,65(6):70-76.
    [11] NILSSON F.Parenting styles and value creation:A management control approach[J]. Management Accounting Research,2000,11(1):89-112.
    [12] HILL C W L.Corporate control type, strategy, size and financial performance[J].Journal of Management Studies, 1988, 25(5):403-417.
    [13] 陈志军.母子公司管理控制模式探讨[J].东岳论丛,2009,30(12):130-134.
    [14] WILLIAMSON O E.Transaction-cost economics:The governance of contractual relations[J]. Journal of Law and Economics,1979,22(2):233-261.
    [15] EISENHARDT K M.Control:Organizational and economic approaches[J].Management Science, 1985,31(2):134-149.
    [16] 赵黎明,成红波,付春满.基于管控客体视角的企业集团管控模式研究[J].西北农林科技大学学报(社会科学版),2009,9(3):105-109.
    [17] 汪莹,周艳,齐飞.基于并购重组的煤炭企业集团管控模式之选择与构建——以A煤业集团公司为案例[J].经济问题,2013(7):71-73.
    [18] 朱方伟,杨筱恬,蒋梦颖,等.子公司角色对集团内部管控模式的影响研究[J].管理学报,2015,12(10):1418-1428.
    [19] HALL G E.Reflections on running a diversified company[J].Harvard Business Review,1987, 65(1):84-92.
    [20] BAND D C,SCANLAN G.Strategic control through core competencies[J].Long Range Planning, 1995,28(2):102-114.
    [21] CAMPELL A,GOOLD M,ALEXANDER M.Corporate strategy:The quest for parenting advantage[J]. Harvard Business Review, 1995, 73(2):120-132.
    [22] HENRI J-F.Management control systems and strategy:A resource-based perspective[J]. Accounting, Organizations and Society,2006,31(6):529-558.
    [23] GIACOBBE F,MATOLCSY Z,WAKEFIELD J.An investigation of wholly-owned foreign subsidiary control through transaction cost economics theory[J].Accounting and Finance,2016, 56(4):1041-1070.
    [24] EISENHARDT K M.Building theories from case study research[J].Academy of Management Review,1989,14(4):532-550.
    [25] 罗伯特·殷.案例研究:设计与方法[M].周海涛,李永贤,李虔,译.重庆:重庆大学出版社, 2010.
    [26] 葛晨,徐金发.母子公司的管理与控制模式——北大方正集团、中国华诚集团等管理与控制模式案例评析[J].管理世界,1999(6):190-196.
    [27] 罗伯特·殷.案例研究方法的应用[M].周海涛,夏欢欢,译.重庆:重庆大学出版社, 2014:34.
    [28] 朱丽叶·科宾,安塞尔姆·施特劳斯.质性研究的基础:形成扎根理论的程序与方法[M].朱光明,译.重庆:重庆大学出版社,2015:96.
    [29] EISENHARDT K M,GRAEBNER M E.Theory building from cases:Opportunities and challenges[J].Academy of Management Journal,2007,50(1):25-32.
    [30] 张霞,毛基业.国内企业管理案例研究的进展回顾与改进步骤——中国企业管理案例与理论构建研究论坛(2011)综述[J].管理世界, 2012(2):105-111.
    引证文献
引用本文

蔡鹏,李光金.母子公司非典型管控模式的构建与选择——基于双案例的探索性研究[J].重庆大学学报社会科学版,2018,24(6):71-84. DOI:10.11835/j. issn.1008-5831.2018.06.007

复制
相关视频

分享
文章指标
  • 点击次数:874
  • 下载次数: 979
  • HTML阅读次数: 1223
  • 引用次数: 0
历史
  • 最后修改日期:2018-01-10
  • 在线发布日期: 2018-10-25
文章二维码

您是本站第 4754718 访问者

通信地址：重庆市沙坪坝区沙正街174号，重庆大学A区

邮编：400044

电话：023-65102306；023-65111861 E-mail：shekexeb@cqu.edu.cn

版权所有：重庆大学学报社会科学版 ® 2025 版权所有