Management Control in Inter-organizational Relationships
Summary
Management control in inter-organisational relationships examines how firms coordinate activities, align objectives and mitigate risks when engaging with external partners. This field explores the design and deployment of formal systems—such as performance metrics, contractual clauses and information‐sharing protocols—alongside informal mechanisms rooted in trust, shared values and relational governance. Central themes include the balance between autonomy and oversight, the role of sequential integration of control mechanisms over time and the impact of collaborative contexts such as joint ventures, supply chains and open innovation. Recent innovations emphasise the dynamic interplay of countervailing controls—where firms alternate between tight monitoring and permissive autonomy—to sustain flexibility and strategic alignment. Scholars have also highlighted the importance of value creation through transparent information flows and the cultivation of collective norms. Practical applications range from improving operational efficiency in supply chains to fostering creativity in co-development projects. As global networks become increasingly complex, understanding how to tailor management control systems to diverse inter-organisational settings has become vital for risk management, performance enhancement and long-term collaboration.
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Management Control in Inter-organizational Relationships publication trend
The graph below shows the total number of articles in management control in inter-organizational relationships across all publications each year (not limited to Nature Index journals).
Technical terms
Management control system (MCS): A formal framework of performance metrics, procedures and reporting mechanisms designed to guide and monitor organisational activities.
Relational governance: Informal control mechanisms based on trust, shared norms and mutual dependence that supplement or replace formal contracts.
Countervailing management controls: Pairs of opposing control mechanisms (e.g. tight monitoring versus permissive autonomy) that are balanced to achieve diverse objectives.
Open innovation: A collaborative process in which firms and external partners jointly develop and exchange ideas, technologies or products.
Sequential integration: The phased application of different control mechanisms over time rather than simultaneous deployment.
References
- Trust-based management control in inter-organizational relationships. Journal of Management Control (2023).
- Time and the sequential integration of management controls in open innovation between Unilever and its partners: A procedural perspective. Management Accounting Research (2024).
- Understanding the Generation of Value along Supply Chains: Balancing Control Information and Relational Governance Mechanisms in Downstream and Upstream Relationships. Sustainability (2017).
- Accounting information sharing within buyer-supplier collaborations: Insights from a developing country. Journal of Transport and Supply Chain Management (2024).
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