Collaborative management control package, risks, and performance

Carole Donada (), Caroline Mothe and Gwenaelle Nogatchewsky
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Carole Donada: ESSEC Business School
Caroline Mothe: IREGE - Institut de Recherche en Gestion et en Economie - USMB [Université de Savoie] [Université de Chambéry] - Université Savoie Mont Blanc
Gwenaelle Nogatchewsky: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: 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.

Keywords: management accounting; inter-organizational management control systems; Quality; Performance (search for similar items in EconPapers)
Date: 2017-05
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Published in 40th European Accounting Association (EAA) Conference, May 2017, Valencia, Spain

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02101343

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