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Management control systems, trust and risk in inter-organisational relationships: The case of Francisco Gonz�lez de la Sierra and its partner Rivas y Cantallops (1847-1864)

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  • M. Capelo
  • P. Araújo
  • C. �lvarez-Dardet

Abstract

This article is intended: (1) to provide evidence about the practices in the nineteenth century of inter-organisational relationships when parties accepted sharing performance risks; and (2) to contribute to reducing the gap about the trust-control system dynamic interaction and its effect on risk through empirically analysing a non-contemporary setting. Our study analyses the ongoing relationship of a small commercial company with its main partner during the period 1847-1864, and examines the formal systems used by the company to monitor and coordinate its partner's activity and the evolution of inter-firm trust throughout the whole life cycle of this relationship.

Suggested Citation

  • M. Capelo & P. Araújo & C. �lvarez-Dardet, 2015. "Management control systems, trust and risk in inter-organisational relationships: The case of Francisco Gonz�lez de la Sierra and its partner Rivas y Cantallops (1847-1864)," Business History, Taylor & Francis Journals, vol. 57(4), pages 528-563, June.
    • Handle: RePEc:taf:bushst:v:57:y:2015:i:4:p:528-563
    DOI: 10.1080/00076791.2014.930129
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    1. María Guadalupe Carrasco González, 1996. "Los instrumentos del comercio colonial en el Cádiz del siglo XVII (1650-1700)," Estudios de Historia Económica, Banco de España, number 35, November.
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