To imitate or not to imitate? A note on control misalignment in supply chains

Evelien Reusen ()
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Evelien Reusen: Erasmus University, Rotterdam, Netherlands

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2022, vol. 96, issue 9-10, 355-361

Abstract: For supply chain partners to realize existing potentials, effective controls are necessary to serve as the underlying basis of relationship management. The design and use of controls are ideally based on the principle of matching, in line with the transaction context. Yet, misaligned control structures commonly exist in practice – and this is often associated with negative performance implications. Based on prior research findings, this article points to imitating behavior as a potential source of control misalignment in supply chains. To imitate appropriately and, hence, avoid situations of misalignment, firms should consider tailoring and adapting the control structure to meet specific relationship needs.

Keywords: Management; control; systems; transaction; context; misalignment; supply; chain; imitation (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:96:y:2022:i:9-10:p:355-361

DOI: 10.5117/mab.96.82731

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