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Ekonomistyrning i interorganisatoriska relationer
Linköping University, Department of Management and Economics.
Linköping University, Department of Management and Economics.
2003 (Swedish)Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Management control in interorganisational relationships (English)
Abstract [en]

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
Keyword [en]
Business and economics, Inter-organisational relationships, networks, management accounting, management control systems
Keyword [sv]
National Category
Economics and Business
URN: urn:nbn:se:liu:diva-1542OAI: diva2:18866
Available from: 2003-01-22 Created: 2003-01-22

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