Control of Inter-Organizational Relationships.

H.C. Dekker

doi:10.1016/S0361-3682(02)00056-9

Control of Inter-Organizational Relationships.

H.C. Dekker

Accounting

Research output: Contribution to Journal › Article › Academic

Abstract

This paper presents a framework of the control of inter-organizational relationships. Building on transaction cost economics and organizational theory, two control problems are identified that arise when firms engage in inter-organizational relationships: the management of appropriation concerns and the coordination of tasks. The control mechanisms used to manage these control problems and their interrelationships with informal (trust-based) mechanisms are discussed. The explanatory power of the framework is assessed by a case study of a strategic alliance between a buyer and a supplier of railway safety equipment. © 2003 Elsevier Ltd. All rights reserved.

Original language	English
Pages (from-to)	27-49
Number of pages	23
Journal	Accounting, Organizations and Society
Volume	29
Issue number	1
DOIs	https://doi.org/10.1016/S0361-3682(02)00056-9
Publication status	Published - 2004

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AB - This paper presents a framework of the control of inter-organizational relationships. Building on transaction cost economics and organizational theory, two control problems are identified that arise when firms engage in inter-organizational relationships: the management of appropriation concerns and the coordination of tasks. The control mechanisms used to manage these control problems and their interrelationships with informal (trust-based) mechanisms are discussed. The explanatory power of the framework is assessed by a case study of a strategic alliance between a buyer and a supplier of railway safety equipment. © 2003 Elsevier Ltd. All rights reserved.

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DO - 10.1016/S0361-3682(02)00056-9

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JO - Accounting, Organizations and Society

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IS - 1

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Control of Inter-Organizational Relationships.

Abstract

UN SDGs

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