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Managing inter-firm interdependencies in R&D investment Insights from the semiconductor industry Volume 8 | Issue 3
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Context 1
... may be illustrated by reference to so-called ITRS meetings where scientists and engineers from semiconductor producers, suppliers, universities and government research agencies are brought together in working groups several times a year. 3 Figure 1 shows the organizing framework for ITRS meetings, whose aim is to monitor progress (or its absence) in the development of specific types of semiconductor manufacturing technologies. The agenda and policy setting roles of the top-level International Roadmap Committee (IRC) are assumed by delegates from the major semiconductor producers. ...
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Citations
... A particularly interesting setting for studying such cooperation and the role of interorganizational management accounting is the semiconductor industry. Prior research that focused on this industry has investigated various kinds of mediating instruments that help firms align their investment decisions with investments made by other firms and agencies in the same or related industries (Miller and O'Leary, 2007;Miller et al., 2012). These mediating instruments also comprise calculations of cost of ownership (COO), which include depreciation of the expensive capital equipment and various kinds of recurring costs, such as for tools, operators, and auxiliary materials. ...
... "Standard" in our research refers to a defined, official, but voluntary method for calculating COO of semiconductor manufacturing equipment, which is described in two publicly available documents published by the industry association Semiconductor Equipment and Materials International (SEMI) (SEMI 2012a,b). This standard incorporates definitions of input parameters and steps in the calculation method. 1 In particular, we want to further develop the ideas of Miller and O'Leary (2007) and Miller et al. (2012), because although they addressed how COO helps to mediate between different organizations, they did not investigate how the presence of the standard for the calculation method mattered for that mediating capacity. We investigate http://dx.doi.org/10.1016/j.mar.2017.09.001 ...
... In sum, Miller and O'Leary (2007) and Miller et al. (2012) investigated COO and other mediating instruments in the semiconductor industry, although these studies, as well as other studies on mediating instruments and accounting, did not consider the role of the standard. However, standards are likely to be important in such a networked and hybrid industry (Schilling and Steensma, 2001). ...
Drawing on a field study of the semiconductor industry, we look at a standard for interorganizational management accounting-more specifically, for cost of ownership (COO) in the semiconductor industry. These COO calculations are inscriptions that make the costs of manufacturing processes and products of integrated circuit manufacturers visible to other organizations in the industry. COO calculations mediate between these organizations by guiding their R&D and capital equipment investment decisions. We consider how the standard that defines the method for calculating COO enhanced the mediating capacity of COO calculations. Drawing on Robson's (1992) notions of mobility, stability, and combinability, we find that the standard provided a common understanding when COO calculations were exchanged and compared to targets. At the same time, the standard provided adaptability that was needed for COO calculations to be mediating instruments. Adaptability meant that companies could significantly modify calculations by inserting private data and adjusting the manufacturing setting and products. Further, companies could switch between default values of the standard and their own proprietary data, and they could use the standard to a greater or lesser extent by selectively applying different parts of the standard. The standard enabled different versions of COO calculations to coexist, which would be similar and commonly understood in exchanges but for internal use, different versions could be calculated and used.
... In a follow up study Miller et al. (2012) built on the notion of mediating instruments. Their research focused on understanding the conditions that were necessary for the development of an industry wide technology roadmap. ...
