Ekonomistyrning i interorganisatoriska relationer
Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Management control in interorganisational relationships (English)
Background: Inter-organisational ways of working have become more and more common during the last decades. In order to attain efficiency and productivity, such inter-organisational relationships need to be governed and controlled. However, studies have shown that inadequate control is one of the main reasons for why inter-organisational relationships fail. One of the means that can be used for governing and controlling a business is management control. The use of management control in inter-organisational contexts is a quite unexplored area of research at the present time, which might seem somewhat surprising considering the fact that inadequate control is a common explanation for why inter-organisational relationships fail.
Purpose: The purpose of this thesis is to describe management control in horizontal inter-organisational relationships, as well as to analyse the design of inter-organisational management control systems, using relation specific characteristics as a starting point.
Delimitation: The possible influence that trust might have on inter- organisational management control will not be discussed in this thesis.
Realisation: A case study of a network consisting of three companies that jointly develop a fuel cell air supply system for vehicle applications. The empirical data was gathered through visits at each of the three companies, including an interview with each company’s general manager.
Conclusions: The character of inter-organisational relationships can change over time, which might make it necessary to change inter-organisational management control systems. Some aspects that should be kept in mind when designing an inter-organisational management control system are: the match between the relationship and the control system, the openness within the relationship, the balance between control and commitment, as well as the trade- off between the costs and the benefits of a certain system. The possible effect that external factors might have on inter-organisational management control is yet another aspect that should be considered.
Place, publisher, year, edition, pages
Ekonomiska institutionen , 2003. , 116 p.
Master Thesis in Business Administration (Magisteruppsats från Internationella ekonomprogrammet), 2003:16
Business and economics, Inter-organisational relationships, networks, management accounting, management control systems
Economics and Business
IdentifiersURN: urn:nbn:se:liu:diva-1542OAI: oai:DiVA.org:liu-1542DiVA: diva2:18866