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Modello di controllo e misure di performance nelle relazioni di fornitura tra imprese. Una ricerca empirica nel contesto italiano

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  • Rosa Alba Miraglia

Abstract

Over the last decades several management accounting contributions have focused on interfirm context in order to investigate the forms of controls applied to manage the supplier relationships. The present study aims to analyze the factors which could influence the effectiveness of the interorganizational performance measures, more specifically, it highlights how the interorganizational control model (control mechanisms) can explain the use of them. This contribution reviews the results stemmed from an empirical research conducted in the Italian context which investigated how the interorganizational control model can influence the use of interorganizational performance measures.

Suggested Citation

  • Rosa Alba Miraglia, 2016. "Modello di controllo e misure di performance nelle relazioni di fornitura tra imprese. Una ricerca empirica nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 69-87.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2016-002004
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    References listed on IDEAS

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    1. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January.
    2. Antonio Leotta, 2014. "I processi di cambiamento che portano alle scelte di "make and buy" e gli effetti sul controllo dei sub-fornitori. Il caso STMicroelectronics," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 59-86.
    3. Luciano Marchi, 2011. "L?evoluzione del controllo di gestione nella prospettiva informativa e gestionale esterna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(3), pages 5-16.
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    Cited by:

    1. Anna Lucia Missaglia & Alberto Bubbio & Dario Gulino, 2024. "From cost control to cost management: How is the current state of the Italian context?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 203-226.
    2. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.

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