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Journal of Accounting & Organizational Change
ISSN: 1832-5912
Online from: 2005
Subject Area: Accounting and Finance
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Management controls and inter-firm relationships: a review
| Title: | Management controls and inter-firm relationships: a review |
|---|---|
| Author(s): | Juliana Meira, (Management School, University of Sheffield, Sheffield, UK), Nikos D. Kartalis, (Department of Accounting, Technological Education Institute of Western Macedonia, Kozani, Greece), Mathew Tsamenyi, (Department of Accounting and Finance, The Birmingham Business School, University of Birmingham, Birmingham, UK), John Cullen, (Sheffield University Management School, University of Sheffield, Sheffield, UK) |
| Citation: | Juliana Meira, Nikos D. Kartalis, Mathew Tsamenyi, John Cullen, (2010) "Management controls and inter-firm relationships: a review", Journal of Accounting & Organizational Change, Vol. 6 Iss: 1, pp.149 - 169 |
| Keywords: | Channel relations, Control systems, Management accounting, Supply chain management, Transaction costs, Trust |
| Article type: | General review |
| DOI: | 10.1108/18325911011025731 (Permanent URL) |
| Publisher: | Emerald Group Publishing Limited |
| Abstract: | Purpose – Inter-firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control systems (MCS) have been well documented. The purpose of this paper is to provide a review of the literature on MCS and inter-firm relationships. The review examines the types of relationships studied and the theoretical approaches. Design/methodology/approach – The findings reported in the paper are based on desk research. The review is largely concentrated on the key international English language accounting journals. Findings – Supply chain and outsourcing have been the dominant forms of inter-firm relationships studied. Other studies have focused on joint ventures and networks. Transaction cost economics has been the dominant approach and trust has also featured as a theoretical issue in most of the studies. Originality/value – The paper furthers the understanding of the contributions made by previous studies on MCS and inter-firm relationships. Some suggestions for future research are offered at the end. |
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