Examining both sides of stakeholder engagement: behavioral implications in interorganizational alliances
Advances in Management Accounting
ISBN: 978-1-84950-754-7, eISBN: 978-1-84950-755-4
Publication date: 10 February 2010
Abstract
Building on prior research linking stakeholder relationship quality with financial performance, we explore interorganizational engagement from a bilateral perspective, more fully representing the dynamics within an alliance. Interorganizational relationship quality and stakeholder management theory in healthcare and in accounting research provide the foundation for these insights.
While the study's findings demonstrate consistent views regarding the importance of relationship management and patient care, the two stakeholder groups hold divergent perspectives on how to accomplish these goals. Insurance executives take a population perspective, whereas physician practices focus their decision making at the patient level. The relative power and size between stakeholders was instrumental in how insurers chose to develop relationships with individual physician practices. These findings provide the nucleus for understanding reported frictions.
Citation
Cote, J. and Kamm Latham, C. (2010), "Examining both sides of stakeholder engagement: behavioral implications in interorganizational alliances", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 18), Emerald Group Publishing Limited, Leeds, pp. 175-201. https://doi.org/10.1108/S1474-7871(2010)0000018010
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited