What Makes Management Control Information Useful in Buyer–Supplier Relationships?

Juan Ramon-Jeronimo, Raquel Florez-Lopez
2018 Journal of Risk and Financial Management  
Extensive research results in inconsistent findings regarding the advantages and risks of exchanging management control information in collaborative relationships between buyers and suppliers. This inconsistency is due, in part, to ignoring whether the information shared is useful. This study analyzes the influence of transaction characteristics (asset specificity, opportunistic behaviors, and resource control) on the usefulness of the format and the content of such sharing. Samples of
more » ... g and sales managers differ in how their assessment of this usefulness reflects the influence of transactional characteristics, as well as the format (timeliness, aggregation, and integration) and content (scope and symmetry) of the management control information itself.
doi:10.3390/jrfm11030031 fatcat:gqxitazy4nbtjkr2ernzlddwxe