Los sistemas de control de gestión en relaciones interorganizativas lateralesUna visión de recursos y capacidades

Zusammenfassung

Under the Resources and Capabilities Theory (RCT), this paper shows a theoretical model to analyze the relationships between the design and use of Management Information and Control Systems (MICS) and lateral inter-organizational relationships. The RCT asserts that the o rganizations relate each others for getting resources and capab ilities that they cannot get by themselves. The inter-organizational relations hips (IORs) lead to a new hybrid, where organizations must cooperate. MICS are a key element for managing inter-organizational relationships, but most research focused on vertical relationships. This paper analyzes the design and use of MICS in lateral inter-organizational relationships, where organizations have a balanced power without any hierarchical relationships among them. In such relationships the MICS should be design as a mechanism that facilitates coordination and cooperation among partners. For this reason, under the RCT framework, we outline a theoretical model that relates a broad-scope design and an interactive use of the MICS with lateral inter-organizational relationships. We also analyze how the design and use of MICS become a mechanism that facilitates capabilities development in organizations running in lateral relationships.