Shared Management Information in Buyer/Supplier RelationshipsIts Usefulness and its Influence on Continuity Expectations

  1. Ramón-Jerónimo, Juan Manuel
  2. Álvarez-Dardet, Concha
  3. Naranjo-Gil, David
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Any de publicació: 2007

Volum: 10

Número: 2

Pàgines: 75-102

Tipus: Article

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Altres publicacions en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resum

This paper is focused on the effect that the exchange of management information has on client and/or supplier relationships. Moreover, this study extends the concept of the usefulness of management control information to inter-organizational relationships, analysing how the scope of such information affects continuity expectations, and how these in turn influence opportunistic behaviour and the mutual adaptation of production systems. The data was gathered from 104 purchasing and 90 sales managers of equipment manufacturers on the nature of their respective relationships with their suppliers/ clients. The results confirm that the use of broad-scope management control information sharing in buyer-supplier relationships increases continuity expectations and reduces opportunistic behaviour.

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