Shared Management Information in Buyer/Supplier Relationships: Its Usefulness and its Influence on Continuity Expectations
Juan Manuel Ramón Jerónimo
María Concepción Álvarez-Dardet Espejo
David Naranjo Gil
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.
Management accounting, management control information sharing, buyer-supplier relationships, continuity expectations, opportunistic behaviours.
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