PhD defence: Nikola Kostić

This dissertation analyzes governance and collective action issues involved in developing and sustaining inter-organizational relationships (IORs), focusing on the implications of management control practices, blockchain technology, and industry standardization efforts. Empirical insights are derived from case studies in the maritime shipping industry. The dissertation consists of three papers. The first paper analyzes the interplay between permissioned blockchain technology and accounting and management control procedures used to sustain IORs, formulates a series of propositions that theorize the effects of these interrelations, and develops an agenda for further research in this area. The second paper discusses how and why legally independent organizations engage in the process of technology standardization through collective action on an industry level. The third paper investigates architectural and governance challenges around the development of a large-scale digital infrastructure leveraging blockchain technology in maritime trade, outlines specific governance units and governance mechanisms, and describes a pattern of nesting of governance that allows smaller “subunits” to collectively deal with global issues.

Primary Supervisor:
Professor Henri Dekker
Department of Accounting
Copenhagen Business School

Secondary Supervisor:
Professor Thomas Riise Johansen
Department of Accounting
Copenhagen Business School
 
Assessment Committee:
Associate Professor Tim Neerup Themsen (Chair)
Department of Accounting
Copenhagen Business School

Professor  Margaret H. Christ
J. M. Tull School of Accounting, Terry College of Business
The University of Georgia

Associate Professor Angelo Ditillo
Accounting Department
Università Bocconi

Thesis:
The thesis will be available from research.cbs.dk

Reception:
The CBS PhD School will host a reception, which will take place immediately after the defence in FUHU Faculty Club (3rd floor above the canteen).