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dc.contributor.authorStouthuysen, Kristof
dc.contributor.authorVan den Abbeele, Alexandra
dc.contributor.authorVan der Meer-Kooistra, Jeltje
dc.contributor.authorRoodhooft, Filip
dc.date.accessioned2019-07-08T07:12:41Z
dc.date.available2019-07-08T07:12:41Z
dc.date.issued2019en_US
dc.identifier.issn1044-5005
dc.identifier.doi10.1016/j.mar.2019.06.001
dc.identifier.urihttp://hdl.handle.net/20.500.12127/6370
dc.description.abstractManagement control (MC) design is crucial to the success of buyer-supplier relationships, yet we know little about how a buying company designs the management controls (MCs) of such relationships over time. In this paper, we use data collected in a six-year field study on the design of the MCs of a new facilities management (FM) outsourcing relationship. We find that boundary spanners learn to control in multiple ways, including trial and error, advice from third parties, experimentation, cross-level learning (i.e., corporate boundary spanners learning from operating boundary spanners), and advice from the partner. Moreover, the role of boundary spanners influences their focus of learning attention, with corporate boundary spanners focusing more on strategic aspects of the relationship (such as reducing appropriation concerns), and operating boundary spanners focusing more on FM activities and the coordination problems related to these activities. The lessons learned by both types of boundary spanners lead to the design of different types of control.
dc.language.isoenen_US
dc.publisherElsevieren_US
dc.subjectManagement Controlen_US
dc.subjectLearning processes
dc.subjectBoundary spanners
dc.subjectMulti-level process analysis
dc.subjectLong-term buyer-supplier relationships
dc.titleManagement control design in long-term buyer-supplier relationships: Unpacking the learning process (Published Online)en_US
dc.identifier.journalManagement Accounting Researchen_US
vlerick.knowledgedomainAccounting & Financeen_US
vlerick.typearticleVlerick strategic journal articleen_US
vlerick.vlerickdepartmentAFen_US
dc.identifier.vperid119751en_US
dc.identifier.vperid51506en_US


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