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 / ConférenceDate
2017Conference title
40th European Accounting Association (EAA) ConferenceConference date
2017-05Conference city
ValenciaConference country
SpainMetadata
Show full item recordAuthor(s)
Donada, CaroleESSEC 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; PerformanceRelated items
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