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Communication Dans Un Congrès Année : 2017

Collaborative management control package, risks, and performance

Résumé

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.
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Dates et versions

hal-02101343 , version 1 (16-04-2019)

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  • HAL Id : hal-02101343 , version 1

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Carole Donada, Caroline Mothe, Gwenaelle Nogatchewsky. Collaborative management control package, risks, and performance. 40th European Accounting Association (EAA) Conference, May 2017, Valencia, Spain. ⟨hal-02101343⟩
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