Accounting Progress
Online ISSN : 2435-9947
Print ISSN : 2189-6321
ISSN-L : 2189-6321
Role Stress Caused by Inter-Firm Control and its Antecedents
Intra- and Inter-Firm Control Perspective
Keisuke Oura
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2021 Volume 2021 Issue 22 Pages 51-66

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Abstract
 This paper focuses on the boundary spanners in buyer–supplier transactional relationships, and investigates which antecedents influence inter-firm control and how intra- and inter-firm control practices affect the role conflict and role ambiguity perceived by the supplier’s boundary spanners. Supplier boundary spanners are often required to respond to and coordinate with buyers regarding various requirements. However, they are also required to fulfil accounting responsibilities of their own departments within their firms. That is, supplier boundary spanners are often subject to overlapping plural management control within and between firms. Such duality of control might lead to boundary spanners being caught in a double-bind, and cause role stress.
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