Innovation on Internal Incentive Provision in the IoT Ecological Platform——A Case Study of Haier's"Group Chain Contracts"
We conduct a case study in Haier Group to explore management accounting innovations during its transformation to a platform-oriented structure.Haier introduced the'group-chain contract'to address coordination and resource allocation challenges within this new framework.Using Haier's'Food-Chain'platform as an example,we illustrate the operational process and analyze the management accounting innovations embedded in the group-chain contract.The findings show that this approach effectively overcomes limitations of traditional budget management,leveraging digital and intelligent technologies to enhance organizational control.This study provides valuable insights for both academics and practitioners aiming to support platform trans-formations in other companies.
Platform-Oriented TransformationGroup-Chain ContractIntellectual-ization of Management Accounting
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