"Accountability and the Governance of Business Alliances"


G.A. Swanson


Accountability is an indispensable aspect of governance. The governance of business alliances presents special problems because these semi-permanent entities exist in complex interrelationships with two or more sustainable, viable, and developing economic entities. Governance cannot exist apart from the processes and structures being governed. An understanding of the dynamics of critical processes and structures devoted to an alliance, consequently, informs an understanding of its governance. It follows that the characteristics of the accountability of business alliances are informed by that understanding. Living systems theory (LST) provides a rich conceptual terrain for studying the dynamics of the complex processes and structures of business alliances and their sponsors. The governance and accountability of business alliances are examined through the lens of LST, and certain accounting procedural considerations are suggested by the examination.

[click here for the draft as a Microsoft Word document]


G. A. Swanson, "Accountability and the Governance of Business Alliances", Proceedings of the 3rd International Conference on Systems Thinking in Management at the University of Pennsylvania, Philadelphia, May 19-21, 2004 (in review).

[click here for the 2004 ICSTM meeting]

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