Control problems in distribution channels: Empirical evidence of management control systems contributions
2006
As part of the supply chain, manufacturing firms are increasingly placing greater emphasis on
the management of their outsourced distribution channels (DCs). However, the role that interorganizational
Management Control Systems (MCS) can play in managing DC problems is still not
clearly understood. Through an exploratory case study, we show how intra-organizational control
problems persist in an inter-organizational context, rooted in informational asymmetries and
conflicts of interest and aggravated by interdependencies. Likewise, the case study illustrates the
way in which MCS assists the manufacturing firm to communicate to its representatives what the
organization wants from them, motivating them and transferring capabilities. Thus, MCS can help
to complement and re-orientate inter-firm agreements and constitutes a key tool for managing
DCs in a flexible way.
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