[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-167318-105":59,"doc-detail-167318-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","management-control-in-inter-organisational-relationships-chapter-13","Management control in inter-organisational relationships - chapter 13","","Inter-organisational relationships—cooperation between independent firms—are expanding and becoming more long-term and interdependent than occasional buying and selling. As collaboration increases, managers must extend traditional management control beyond company borders to include suppliers, customers, and related counterpart activities and resources, and to coordinate these across embedded network effects. The chapter frames why such relationships grow, outlining main drivers and development trends, then surveys specific relationship forms and control perspectives in dyads and networks, along with techniques and relevant theories, and directions for future research.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/management-control-in-inter-organisational-relationships-chapter-13/167318/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/management-control-in-inter-organisational-relationships-chapter-13/167318.png","ImageObject",300,407,{"name":92,"@type":93},"Riley","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-17","2026-08-31",true,{"@type":102,"interactionType":103,"userInteractionCount":14},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What characterises inter-organisational relationships compared with occasional market transactions?","Question",{"text":112,"@type":113},"They involve closer ties and more long-term interdependence than arm’s-length buying and selling, often producing benefits that are harder to achieve through market transactions or internal efforts alone.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Why must management control be extended beyond the company’s borders?",{"text":117,"@type":113},"Because managers need to assess performance and decide what to control and influence across counterparts such as suppliers and customers, whose activities and resources are interrelated with the firm’s own.",{"name":119,"@type":110,"acceptedAnswer":120},"How do network effects change the design and use of management controls?",{"text":121,"@type":113},"Changes in one relationship (e.g., with a supplier) can affect other relationships within the embedded interconnected network, so activities and resources cannot be controlled in isolation.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},167318,1788211726,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":14,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144},1374391975076,"https://ap-avatar.wpscdn.com/avatar/14000253ca4ec9f6853?x-image-process=image/resize,m_fixed,w_180,h_180&k=1783305029341752051","13  \nManagement control  \nin inter-organisational relationships  \nKalle Kraus and Johnny Lind  \nIntroduction  \nInter-organisational relationships, defined as various forms of cooperation between independent organisations, seem to have been on the increase during recent decades. When companies cooperate and, consequently, to some extent adapt their activities and resources to suit each other, they become more closely tied to one another. Thus, interdependence is a central ingredient in inter-organisational relationships. Inter-organisational relationships are characterised by being both closer and more long-term than the relationships between companies involved in occasional buying and selling. Companies find that collaborative efforts made in conjunction with other companies are likely to produce benefits which are not realisable in arm’s-length transactions through the market or within the company. Frances and Garnsey (1996), for example, argue that the success of British supermarkets is due to the development of close inter-organisational relationships with their suppliers.  \nInter-organisational relationships are heterogeneous and involve several different forms of cooperation, which take place under names such as joint ventures, strategic alliances, technology licensing, research consortia, strategic partnerships, supply chain relationships, business relationships, and outsourcing relationships. The increased emphasis on interorganisational relationships can arise as ongoing customer/supplier relationships evolve to become closer and more long-term in their nature. But, this emphasis can also originate from the formation of new inter-organisational units, such as joint ventures, and the establishment of new inter-organisational relationships through outsourcing.  \nThe increase in the number and importance of inter-organisational relationships imposes new demands on managers and will have an impact on management control. It will affect the management control conducted, who conducts it and how the control is implemented. Traditionally, management control has been focused on activities and resources within the company, and the boundary between the company and its environment has been viewed as the line dividing what can be influenced and what is considered to be given. This recent emphasis on inter-organisational relationships and the significance that they have taken on have made it necessary for managers to extend management control beyond the company’s borders. This is not only necessary when managers want to assess the company’s performance, but also concerns what they should try to control and influence. Thus, managers must consider activities and resources belonging to counterparts such as suppliers and customers, as well as the activities and resources within their own company. In addition, the managers need to consider how these activities and resources  \nPart 3 • ‘New’ applications of management accounting  \nare related to one another. Naturally, the converse is true for the company’s suppliers and customers, who must extend their management control to include activities and resources beyond their own company borders and analyse how they are to be used in relation to their own operations.  \nManagers also need to handle a mixture of inter-organisational relationships, some closer than others. For this purpose it is useful to perceive the company as a part of a larger network of interconnected inter-organisational relationships in which it is embedded. The embeddedness and the interdependencies of inter-organisational relationships lead to network effects, meaning that changes in the relationship between a company and, for example, one of its suppliers can also affect the company’s other relationships with suppliers and customers. The opposite is also the case, so that any one of the company’s inter-organisational relationships may be affected by events taking place within the interconnected network of relationships. T","cbCaicUUQVnssee7","https://ap.wps.com/l/cbCaicUUQVnssee7","pdf",1437840,28,"English","# Introduction\n# Inter-organisational relationships – drivers and trends\n## Main drivers","[{\"question\":\"What characterises inter-organisational relationships compared with occasional market transactions?\",\"answer\":\"They involve closer ties and more long-term interdependence than arm’s-length buying and selling, often producing benefits that are harder to achieve through market transactions or internal efforts alone.\"},{\"question\":\"Why must management control be extended beyond the company’s borders?\",\"answer\":\"Because managers need to assess performance and decide what to control and influence across counterparts such as suppliers and customers, whose activities and resources are interrelated with the firm’s own.\"},{\"question\":\"How do network effects change the design and use of management controls?\",\"answer\":\"Changes in one relationship (e.g., with a supplier) can affect other relationships within the embedded interconnected network, so activities and resources cannot be controlled in isolation.\"}]","Management control in inter-organisational relationships - chapter 13 | PDF",71]