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Management Control Systems and Trust in Outsourcing Relationships
Kim Langfield-Smith,David Smith +1 more
TLDR
In this article, a case study of an electricity company and its outsourced IT operations is presented, where the control strategy adopted appeared to be a trust based pattern of control, rather than a market based or bureaucratic based pattern.Abstract:
Outsourcing is a form of strategic alliance that has increased in popularity over the past decade. However, there has been limited research that studies the design of management control systems and the role of trust in such inter-firm relationships. This paper draws on a model by van der Meer-Kooistra and Vosselman (2000) to examine how control mechanisms and trust are used to achieve control in a single case study of an electricity company and its outsourced IT operations. An analysis of the characteristics of the transaction, environment the control strategy adopted appeared to be a trust based pattern of control, rather than a market based or bureaucratic based pattern. Control was achieved through outcome controls and social controls developing over time, and through the development of trust, particularly goodwill trust. This paper adds to the growing knowledge of the design of control systems and trust in outsourcing relationships.read more
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Emerging themes in management control: a review of recent literature
TL;DR: Otley et al. as mentioned in this paper present a review of management control, focusing on the following emerging themes; decision making for strategic control; performance management for strategic controlling; control models for performance management and measurement; management control and new forms of organisation; control and risk; culture and control; and practice and theory.
Journal ArticleDOI
Understanding management accounting practices: A personal journey
TL;DR: The authors reviewed the changes which have taken place in management accounting research over the last 35 years and outlined the contribution which institutional theories can make to understand the complex mish-mash of inter-related influences which shape practices in individual organizations.
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A review and discussion of management control in inter-firm relationships: Achievements and future directions
Ariela Caglio,Angelo Ditillo +1 more
TL;DR: A review of the management control in inter-firm contexts can be found in this article, where the authors present the state of the art in this field and evaluate critically the corresponding achievements and assist in developing new research questions.
Journal ArticleDOI
Accounting, network complementarities and the development of inter-organisational relations
Jan Mouritsen,Sof Thrane +1 more
TL;DR: In this article, the authors propose that accounting can be conceptualised as an actor helping to mediate, shape and construct interorganisational relations through self-regulating and orchestration mechanisms.
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Management control systems, cooperation and performance in strategic supply relationships: A survey in the mines
TL;DR: A theoretical model shows direct relationships between performance measurement systems (PMS) and three dimensions of cooperation and an indirect relationship between PMS and restraint from use of power and the results indicate that socialisation processes are indirectly related to performance.
References
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Posted Content
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