ABSTRACT
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.
