Management control paths: applying levers of control in interorganisational relationships

Luis Silva Domingo, Teresa Canet-Giner and Ana Redondo-Cano
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Luis Silva Domingo: Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales
Teresa Canet-Giner: Universitat de Valencia
Ana Redondo-Cano: Universitat de Valencia

No 65, Documentos de Investigación from Universidad ORT Uruguay. Facultad de Administración y Ciencias Sociales

Abstract: Despite all the attention LOC model has deserved, there has not been a consistent attempt to apply it in interorganisational relationships. Since intraorganisational control is a more mature and developed area of research, its concepts may be useful for IOR management control. However, IOR literature has somewhat neglected the intraorganisational knowledge on management control; it is not a surprise, though, since control problem in IOR has been generally approached - explicitly or implicitly - from a governance perspective. Recently there have been some efforts to apply LOC in an IOR situation, although most of them consider just a portion of Simons’ model. A theoretical model that aims to apply the full potential of LOC to the IOR has been proposed under the concept of Management Control Paths. It presents an innovative way to look at the control problem in IOR. However, it is a theoretical contribution without a sound operationalisation of the variables. We aim to make a contribution from the management control theory, applying intraorganisational concepts to interorganisational relationships through the MCP model. The findings from the case study research of four dyadic relationships are put forward as a refined and improved MCP model.

Keywords: management control paths; levers of control; interorganisational relationships; management control (search for similar items in EconPapers)
Pages: 22 pages
Date: 2011-04
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