Résumé
This chapter combines management accounting and strategy approaches to discuss coopetitive tension management and to build an integrative management accounting framework for coopetition within a network. Based on Simons’ levers of control, our integrative framework proposes management tools to meet four objectives: (1) frame the coopetitive strategy area based on the commitment of the coopetitive purpose (belief system) and the network governance (boundary system); (2) establish a strategy using performance measurements (diagnostic system), while managing competition through the positioning of uncertain environments (interactive system); (3) focus on research according to the definition of risk domains; and (4) develop new opportunities and knowledge within a coopetitive network.
This chapter combines management accounting and strategy approaches to discuss coopetitive tension management and to build an integrative management accounting framework for coopetition within a network. It combines management accounting and strategy approaches in a discussion about coopetition management. The chapter proposes an integrative management accounting framework that can be applied to manage network coopetitive tensions. This framework is illustrated by a detailed analysis of the coopetitive network governance within the banking industry. The cooperative activities of these two banking networks include a shared information system, three common management funds and the joint representation of external actors (customers, financial markets, government, financial regulators). These activities are monitored by two organizations, namely the information technology (IT) group central institution and the group central institution.