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Effects of management control systems on commitment in inter-organizational relationships

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Author Info
Juan M. Ramon-Jeronimo () (Department of Business Administration, Universidad Pablo de Olavide)
M. Concepcion Alvarez-Dardet Espejo () (Department of Business Administration, Universidad Pablo de Olavide)
David Naranjo-Gil () (Department of Business Administration, Universidad Pablo de Olavide)
Abstract

This paper analyses how ex-ante control mechanisms and management control information affect commitment in buyer-supplier relationships. Using survey data from 191 purchasing and sales managers of original equipment manufacturers, this study examines five characteristics of management control information (scope, timeliness, aggregation, integration and symmetry), and two dimensions of ex-ante control mechanisms (coordination and influence). The analysis shows differences between purchasing manager–supplier relationships and sales manager–industrial client relationships. In both dyads coordination and timeliness increase commitment; in the latter, broad scope and partner influence also affect commitment.

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File URL: http://www.upo.es/serv/bib/wpbsad/bsad0803.pdf
File Format: application/pdf
File Function: First version, 2008
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Publisher Info
Paper provided by Universidad Pablo de Olavide, Departamento de Dirección de Empresas in its series Working Papers with number 08.03.

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Length: 30 pages
Date of creation: May 2008
Date of revision:
Handle: RePEc:pab:wpbsad:08.03

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Keywords: Management control information sharing control mechanisms commitment.

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  5. Yao, Dong-Qing & Yue, Xiaohang & Wang, Xiaoyin & Liu, John J., 2005. "The impact of information sharing on a returns policy with the addition of a direct channel," International Journal of Production Economics, Elsevier, vol. 97(2), pages 196-209, August. [Downloadable!] (restricted)
  6. Williamson, Oliver E, 1983. "Credible Commitments: Using Hostages to Support Exchange," American Economic Review, American Economic Association, vol. 73(4), pages 519-40, September. [Downloadable!] (restricted)
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  8. Covaleski, Mark A. & Dirsmith, Mark W. & Samuel, Sajay, 2003. "Changes in the institutional environment and the institutions of governance: extending the contributions of transaction cost economics within the management control literature," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 417-441, July. [Downloadable!] (restricted)
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