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

Department of Financial Economics and Accounting, University Pablo of Olavide of Seville, Ctra. Utrera, Km. 1, 41013 Sevilla, Spain
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J. Risk Financial Manag. 2018, 11(3), 31; https://doi.org/10.3390/jrfm11030031
Received: 18 May 2018 / Revised: 14 June 2018 / Accepted: 18 June 2018 / Published: 21 June 2018
(This article belongs to the Section Sustainable Finance)
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 purchasing 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. View Full-Text
Keywords: collaborative buyer–supplier relationships; management information sharing; management control systems; transactional characteristics collaborative buyer–supplier relationships; management information sharing; management control systems; transactional characteristics
MDPI and ACS Style

Ramon-Jeronimo, J.M.; Florez-Lopez, R. What Makes Management Control Information Useful in Buyer–Supplier Relationships? J. Risk Financial Manag. 2018, 11, 31.

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