What makes management control information useful in buyer-supplier relationships?

Artikel

Extensive research results in inconsistent findings regarding the advantages and risks of exchanging management control information in collaborative relationships between buyers and suppliers. This inconsistency is due, in part, to ignoring whether the information shared is useful. This study analyzes the influence of transaction characteristics (asset specificity, opportunistic behaviors, and resource control) on the usefulness of the format and the content of such sharing. Samples of purchasing and sales managers differ in how their assessment of this usefulness reflects the influence of transactional characteristics, as well as the format (timeliness, aggregation, and integration) and content (scope and symmetry) of the management control information itself.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: Journal of Risk and Financial Management ; ISSN: 1911-8074 ; Volume: 11 ; Year: 2018 ; Issue: 3 ; Pages: 1-16 ; Basel: MDPI

Classification and Topics

• Classification: Wirtschaft
• Subject: collaborative buyer-supplier relationships ; management information sharing ; management control systems ; transactional characteristics

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Ramon-Jeronimo, Juan Manuel ; Florez-Lopez, Raquel
• Event: Veröffentlichung
• (who): MDPI
• (where): Basel
• (when): 2018

Further information

• DOI: doi:10.3390/jrfm11030031
• Handle: http://hdl.handle.net/10419/238898
• Last update: 10.03.2025, 11:44 AM CET