Measuring the impact of organizational complexity, planning and control on strategic alliances’ performance
ISSN: 1368-3047
Article publication date: 15 July 2020
Issue publication date: 20 November 2020
Abstract
Purpose
The purpose of this paper is to analyze three characteristics of strategic alliances in Italy to estimate their influence on financial performance. The authors test how alliance complexity, strategic planning and accounting control influence revenue growth, asset growth and EBITDA margin.
Design/methodology/approach
This paper uses contractual and financial data to test hypothesized relationships in structural equation modelling (SEM) using partial least squares (PLSs).
Findings
This paper highlights that the extent of strategic planning positively influences the growth in assets but not in revenue or EBITDA margin. In addition, the findings of this paper support the idea that the complexity in the alliance is significantly related to the quantity of accounting controls within alliance.
Originality/value
This paper improves existing research on the subject, as it contributes to open the black box of alliances’ internal operations by examining the details of 50 Italian contracts to create a multidimensional profile of each alliance.
Keywords
Acknowledgements
Author Andrea Cardoni contributed to this paper through research project “Analysing the impact of Strategic Alliances on firm performances: The Role of Alliance Planning, Control, and Complexity” which was funded by the University of Perugia with the “Fondo Ricerca di Base 2018” scheme.
Citation
Cardoni, A., Tompson, G.H.(J)., Rubino, M. and Taticchi, P. (2020), "Measuring the impact of organizational complexity, planning and control on strategic alliances’ performance", Measuring Business Excellence, Vol. 24 No. 4, pp. 531-551. https://doi.org/10.1108/MBE-02-2020-0023
Publisher
:Emerald Publishing Limited
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