Efficiency seeking behaviour in changing management control in interfirm transactional relationships

Ed Vosselman and Jeltje van der Meer‐Kooistra

Journal of Accounting & Organizational Change, 2006, vol. 2, issue 2, 123-143

Abstract: Purpose - This paper specifically seeks to explore the contribution of extended TCE‐reasoning to our understanding of intended change in management control in interfirm transactional relationships. Design/methodology/approach - The approach is theoretical of nature. After having outlined the essentials of TCE‐reasoning and having critically reviewed the extant TCE‐contribution to research in management control, this paper extends TCE‐reasoning by incorporating the notion of trust into the analysis. Different sources of trust as well as the management control related impacts of trust are explored. Findings - The paper develops propositions that, in the context of an interfirm transactional relationship, confront choices for alternative management control patterns with situational and institutional features. Research limitations/implications - The paper particularly covers the overt instrumental level of management control in interfirm transactional relationships. Although the paper covers relational aspects, it does not provide a strong theory of the working of “soft controls”. Practical implications - An explanation of intended change could help practitioners to improve decision making at the level of their organizations. Originality/value - The paper contributes to the extant knowledge by exploring the scope of TCE with regard to choices in the (re)design of management control patterns in interfirm transactional relationships.

Keywords: Transaction costs; Trust; Control; Data handling; Change management; Intergroup relations (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:18325910610675970

DOI: 10.1108/18325910610675970

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