Bart Bruin


Accounting and Financial Management

Dissertation Title
Learning to manage and control interfirm relationships

Date and Location
April 21, 2016 at 13.45 in the Aula of the Main Building of the Vrije Universiteit Amsterdam 

Learning to manage and control interfirm relationships

Bruin, BartAbstract
This dissertation explores a complementary line of enquiry in relation to the management of interfirm relationships. First, it examines how learning can inform subsequent control design such that firms learn to manage exchange hazards more effectively. The ability to design more effective control systems for interfirm relationships is often considered as an opportunity to create competitive advantage. Hence, this should ultimately result in higher performance of cooperative relationships. The second part of this dissertation therefore focuses on how combinations between different learning processes have an effect on the performance of cooperative relationships. The results show that learning is influenced by the outcomes of prior experiences (successes or failures), the kind of partnering experience (interactions with the same partner or with different partners), the sequence of partnering experiences, the difficulty to realize cooperative success and the ability to store and retrieve knowledge from prior partnering experiences. These insights can be helpful for organizations when setting up interfirm relationships and designing their management controls.

About the Author
Bart Bruin (1983) is currently working as Assistant Professor in Accounting at the Vrije Universiteit Amsterdam. He received his MSc in Accounting and Control from the University of Amsterdam. Bart’s main research interests are management accounting and control in interfirm relationships and the relation between organizational learning and management accounting and control. He also has experience in teaching topics as management accounting, management control and empirical research methods at both undergraduate and graduate levels.