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| Author: | Dekker, H.C. |
| Title: | Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements |
| Journal: | Accounting, Organizations and Society
2004 : JAN, VOL. 29:1, p. 27-49 |
| Index terms: | Control Coordination Interorganizational relations Organizational control |
| Language: | eng |
| Abstract: | A framework of the control of inter-organizational relationships is presented. Based on transaction cost economics and organizational theory, two control problems are identified that arise when companies engage in inter-organizational relationships: the management of appropriation concerns and the coordination of tasks. The control mechanisms used to manage these control problems and their interrelationships with informal (trust-based) mechanisms are discussed. |
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