Management control design in long-term buyer-supplier relationships: Unpacking the learning process
نویسندگان
چکیده
منابع مشابه
Completeness, and Buyer-supplier Relationships
The theory of incomplete contracts has been used to study the relationship between buyers and suppliers following the deployment of modern information technology to facilitate coordination between them. Previous research has sought to explain anecdotal evidence from some industries on the recent reduction in the number of suppliers selected to do business with buyers, by appealing to relationsh...
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Considering the growing externalisation of strategic activities, the problem of the control of buyersupplier relationships is crucial. Therefore, researchers usually propose modes of control that are adapted to various environments. However, the organisations are often considered as “black boxes” whose goals are unspecified. This paper examines buyer-supplier control configurations that take in...
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We untangle safeguard and coordination effects of interfirm governance mechanisms in the context of hazardous buyer-supplier relationships. We propose that the extent to which such mechanisms prevail as safeguards or coordination devices varies with the moderating effects of complexity and asset specificity. In nonspecific but complex exchanges, such mechanisms operate more as coordination mech...
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The aim of this research project is the evaluation of performance in buyer-supplier relationships through the measurement of intensity and effectiveness of information flows occurring between two or more actors involved in a supply chain. It is grounded in the assumption that gradual increments of the information sharing produce positive increase in the local and global performance of the suppl...
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This paper presents supplier-buyer models to describe the bargaining process between a supplier and a buyer over a long-term replenishment contract in a supply chain system. We develop two different models, one for the situation where the supplier has a superior bargaining power over the buyer and the other for the reverse situation. Analysis based on a game theoretic approach is done to derive...
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ژورنال
عنوان ژورنال: Management Accounting Research
سال: 2019
ISSN: 1044-5005
DOI: 10.1016/j.mar.2019.06.001