Collaborative management control package, risks, and performance

Donada, Carole; Mothe, Caroline; Nogatchewsky, Gwenaëlle

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

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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