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La complémentarité entre contrôle « formel » et contrôle « informel » : le cas de la relation client-fournisseur

Author

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  • Nathalie Guibert
  • Yves Dupuy

Abstract

This study concerns the complementarity between formal and informal control, seen as the key to organisational cohesion. Theoretically, complementarity effectively determines the degree of trust required for cohesion. Application of this proposition in the case of long-term purchaser-supplier interfirm relationships, assumed to be homogeneous in terms of informal control, leads to the formulation of two hypotheses: firstly, that there is no significant link between contractual formalisation of control and the degree of trust between the parties; secondly that reduction of technological and financial monitoring has a positive effect on the degree of trust. Discussion of the results highlights the importance of considering the effects of normalisation, together with the role of informal control.

Suggested Citation

  • Nathalie Guibert & Yves Dupuy, 1997. "La complémentarité entre contrôle « formel » et contrôle « informel » : le cas de la relation client-fournisseur," ACCRA, Association francophone de comptabilité, vol. 3(1), pages 39-52.
    • Handle: RePEc:cai:accafc:cca_031_0039
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