• xmlui.mirage2.page-structure.header.title
    • français
    • English
  • Help
  • Login
  • Language 
    • Français
    • English
View Item 
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Browse

BIRDResearch centres & CollectionsBy Issue DateAuthorsTitlesTypeThis CollectionBy Issue DateAuthorsTitlesType

My Account

LoginRegister

Statistics

Most Popular ItemsStatistics by CountryMost Popular Authors
Thumbnail - Request a copy

Collaborative management control package, risks, and performance

Donada, Carole; Mothe, Caroline; Nogatchewsky, Gwenaëlle (2017), Collaborative management control package, risks, and performance, 40th European Accounting Association (EAA) Conference, 2017-05, Valencia, Spain

Type
Communication / Conférence
Date
2017
Conference title
40th European Accounting Association (EAA) Conference
Conference date
2017-05
Conference city
Valencia
Conference country
Spain
Metadata
Show full item record
Author(s)
Donada, Carole
ESSEC Business School
Mothe, Caroline
Institut de Recherche en Gestion et en Economie [IREGE]
Nogatchewsky, Gwenaëlle
Dauphine Recherches en Management [DRM]
Abstract (EN)
This study aims to deepen knowledge about appropriate control devices in interfirm settings. By proposing a “collaborative management control package” (CMPC), the authors identify which components of the CMCP mitigate transaction risks (transaction scope and dependence) and influence organizational performance. To test the hypotheses contained in the proposed conceptual framework, this study investigates 207 buyer–supplier collaborative relationships. The findings establish the global approach of CMCP and its link to organizational performance, in response to calls in prior literature for new research that reveals how the links among various controls might influence both firm and collaborative performance.
Subjects / Keywords
management accounting; inter-organizational management control systems; Quality; Performance
JEL
C93 - Field Experiments
M11 - Production Management
M41 - Accounting

Related items

Showing items related by title and author.

  • Thumbnail
    The Respective Effects of Virtues and Inter- organizational Management Control Systems on Relationship Quality and Performance: Virtues Win 
    Donada, Carole; Mothe, Caroline; Nogatchewsky, Gwenaëlle; de Campos Ribeiro, Gisèle (2019) Article accepté pour publication ou publié
  • Thumbnail
    Inter-organizational management controls and boundary spanners’ relational skills: The impact of collaboration scope 
    Donada, Carole; Mothe, Caroline; Nogatchewsky, Gwenaëlle; de Campos Ribeiro, Gisèle (2017) Communication / Conférence
  • Thumbnail
    Modes de coordination et performance des relations client-fournisseur: l'effet modérateur des risques collaboratifs 
    Mothe, Caroline; Nogatchewsky, Gwenaëlle; Donada, Carole (2020) Article accepté pour publication ou publié
  • Thumbnail
    The impact of collaboration scope on inter-organizational controls and boundary spanners’ relational skills. 
    Donada, Carole; Mothe, Caroline; Nogatchewsky, Gwenaëlle; de Campos Ribeiro, Gisèle (2017) Communication / Conférence
  • Thumbnail
    Boundary spanner relational behavior and inter-organizational control in supply chain relationships 
    Dekker, Henri; Donada, Carole; Mothe, Caroline; Nogatchewsky, Gwenaëlle (2019) Article accepté pour publication ou publié
Dauphine PSL Bibliothèque logo
Place du Maréchal de Lattre de Tassigny 75775 Paris Cedex 16
Phone: 01 44 05 40 94
Contact
Dauphine PSL logoEQUIS logoCreative Commons logo