Management control design in long-term buyer-supplier relationships: Unpacking the learning process

Stouthuysen, Kristof and Abbeele, Alexandra Van Den and Jeltje, van der Meer-Kooistra and Roodhooft, Filip,(2019), Management control design in long-term buyer-supplier relationships: Unpacking the learning process. , Management Accounting Research, Elsevier Ltd

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Management control (MC) design is crucial to the success of buyer-supplier relationships, yet we know little about how a buying company designs the management controls (MCs) of such relationships over time. In this paper, we use data collected in a six-year field study on the design of the MCs of a new facilities management (FM) outsourcing relationship. We find that boundary spanners learn to control in multiple ways, including trial and error, advice from third parties, experimentation, cross-level learning (i.e., corporate boundary spanners learning from operating boundary spanners), and advice from the partner. Moreover, the role of boundary spanners influences their focus of learning attention, with corporate boundary spanners focusing more on strategic aspects of the relationship (such as reducing appropriation concerns), and operating boundary spanners focusing more on FM activities and the coordination problems related to these activities. The lessons learned by both types of boundary spanners lead to the design of different types of control.
Keywords : Management control design Learning processes Boundary spanners Multi-level process analysis Long-term buyer-supplier relationships, UNSPECIFIED
Journal or Publication Title: Management Accounting Research
Volume: 45
Item Type: Article
Subjects: Manajemen
Depositing User: Arief Eryka Zendy
Date Deposited: 27 Dec 2019 08:38
Last Modified: 27 Dec 2019 08:38

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