IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00145133.html
   My bibliography  Save this paper

Control configurations in buyer-supplier relationships: environment- buyer organisation- goals and modes of control

Author

Listed:
  • Gwenaëlle Nogatchewsky

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Considering the growing externalisation of strategic activities, the problem of the control of buyer-supplier relationships is crucial. Therefore, researchers usually propose modes of control that are adapted to various environments. However, the organisations are often considered as "black boxes" whose goals are unspecified. This paper examines buyer-supplier control configurations that take into account the organisation of buying firms and their goals toward their suppliers. This research is based on six case studies conducted in the manufacturing industry (60 interviews). The outcome of the research is a matrix which represents four configurations of buyer-supplier control, based on the global purchasing environment of the buying firm (in terms of reciprocal dependence between the buyer and its suppliers). For each configuration, a type of purchasing organisation (structure and intra-organisational control of purchasing agents) and a principal goal for the buying firm are proposed: the lord-buyer wants to exert its power, the partner-buyer aims at assuring goal congruence with its suppliers, the vassal-buyer tries to reduce uncertainty and the market-buyer seeks to grasp opportunities on the market. For each configuration, the modes of control that the buyer exerts on its suppliers –in terms of means, objects of control, influence strategies of the buyer (more or less coercive) and suppliers reactions- are coherent with the main goal of the buyer.

Suggested Citation

  • Gwenaëlle Nogatchewsky, 2005. "Control configurations in buyer-supplier relationships: environment- buyer organisation- goals and modes of control," Post-Print halshs-00145133, HAL.
  • Handle: RePEc:hal:journl:halshs-00145133
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00145133
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00145133/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Antonio Leotta, 2016. "Inter-firm coordination as an Information problem. The case of a divisionalized company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 167-188.
    2. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    3. Giovanna Centorrino & Guido Noto & Daniela Rupo, 2022. "Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 65-88.
    4. Rodríguez-López, Nuria & Diz-Comesaña, María Eva, 2016. "Efeito mediador do controle formal e informal na forma de governo," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 56(6), November.
    5. Clinton Free, 2007. "Supply†Chain Accounting Practices in the UK Retail Sector: Enabling or Coercing Collaboration?," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 897-933, September.
    6. Gwenaëlle Nogatchewsky, 2005. "Les configurations de contrôle dans les relations client-fournisseur – Environnement, organisation du client, finalités et modalités du contrôle," Post-Print halshs-00145134, HAL.
    7. O'Connor, Neale G. & Schloetzer, Jason D. & Romero, Jorge & Wu, Anne, 2022. "How multi-sourcing can influence management control: Case study evidence from the electronic products supply chain," The British Accounting Review, Elsevier, vol. 54(5).
    8. Hakansson, Hakan & Lind, Johnny, 2004. "Accounting and network coordination," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 51-72, January.
    9. Greve, Jan & Ax, Christian & Bedford, David S. & Bednarek, Piotr & Brühl, Rolf & Dergård, Johan & Ditillo, Angelo & Dossi, Andrea & Gosselin, Maurice & Hoozée, Sophie & Israelsen, Poul & Janschek, Ott, 2017. "The impact of society on management control systems," Scandinavian Journal of Management, Elsevier, vol. 33(4), pages 253-266.
    10. Sharlene Biswas & Chris Akroyd, 2022. "Collaborative inter‐organisational relationships and management control change," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4569-4586, December.
    11. Dobroszek Justyna, 2018. "The Measurement of Costs and Results in Supply Chain Management: The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 34-45, September.
    12. Karine Fabre & Gwenaëlle Nogatchewsky & Anne Pezet, 2010. "Contribution à une histoire de l’externalisation:le cas Renault (1945-1975)," Revue Finance Contrôle Stratégie, revues.org, vol. 13(2), pages 145-188., June.
    13. repec:dau:papers:123456789/3235 is not listed on IDEAS
    14. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    15. Brian A. Burfitt & Jane Baxter & Wai Fong Chua, 2009. "Inter-Organisational Alliances and the Importance of Accounting for Value in Kind Transactions: Exploring the Role of Formal Management Accounting Controls," Australian Accounting Review, CPA Australia, vol. 19(2), pages 67-79, June.
    16. repec:dau:papers:123456789/2447 is not listed on IDEAS
    17. Gwenaëlle Nogatchewsky, 2005. "Les Configurations De Contrôle Dans Les Relations Client-Fournisseur Environnement - Organisation Du Client - Finalités Et Modalités Du Contrôle," Post-Print halshs-00581256, HAL.
    18. Speklé, R.F., 2003. "Configurations of Control: A Transaction Cost Approach," ERIM Report Series Research in Management ERS-2003-071-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    19. Cruijssen, F., 2006. "Horizontal cooperation in transport and logistics," Other publications TiSEM ab6dbe68-aebc-4b03-8eea-d, Tilburg University, School of Economics and Management.
    20. Liff, Roy & Wahlström, Gunnar, 2017. "Managerś assessment of thin and thick trust: The importance of benevolence in interbank relations," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 151-161.
    21. Luis Silva Domingo & Teresa Canet-Giner & Ana Redondo-Cano, 2011. "Management control paths: applying levers of control in interorganisational relationships," Documentos de Investigación 65, Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales.
    22. Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00145133. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.