How to Drive Innovation Within Outsourcing Relations: The Role of Performance Evaluation and Management Control Systems

The themes of performance and outsourcing have been the subjects of extensive studies in academic literature for a long time. Literature has explored a variety of control structures and practices, as archetypes of management control within and between organizations, with the aim of identifying the optimal control design. The design of management control in ITO becomes part of a general problem of effective governance structures and the role of accounting information. However, many accounting related aspects remain unexplored.