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Managing Risks in Strategic Alliance T. K. Das & Bing-Sheng Teng

Managing Risks in Strategic Alliance T. K. Das & Bing-Sheng Teng. Yi Pan Amarisa Lewis Beverly. Aim of Paper. How can management effectively deal with the major risks of the management of alliances?. Interested Parties. Management of various alliances Employees Analysts

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Managing Risks in Strategic Alliance T. K. Das & Bing-Sheng Teng

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  1. Managing Risks in Strategic AllianceT. K. Das & Bing-Sheng Teng Yi Pan Amarisa Lewis Beverly

  2. Aim of Paper • How can management effectively deal with the major risks of the management of alliances?

  3. Interested Parties • Management of various alliances • Employees • Analysts • Potential investors • Shareholders

  4. Recommendations/Strategies • Protection of core resources • “Knowledge” • Balance between flexibility & rigidity • Choice of partners • Complement or supplement resources • Similar cultures • Learning barriers • Influence/control • Contracts, equity ownership, managerial influence

  5. Implications for Accountants • Reflect economic reality • Should such relationships be reported? • Contractual obligations? • Equity ownership? • Managerial control? • Mutual agreements • If so, how should they be recorded? • E.g. significant influence • E.g. control • E.g. contractual obligations

  6. Implications for Accountants

  7. Implications for Auditors • Appropriate disclosure and recording – GAAP & FASB • Investments • Expenditure • Contractual obligations • Consider risks and nature of strategic alliance • Impact on future viability of company • Consider informal partnerships • E.g. integrated supply chains • Exposure to operational and business risks

  8. Discussion & Questions

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