Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/238898 
Erscheinungsjahr: 
2018
Quellenangabe: 
[Journal:] Journal of Risk and Financial Management [ISSN:] 1911-8074 [Volume:] 11 [Issue:] 3 [Publisher:] MDPI [Place:] Basel [Year:] 2018 [Pages:] 1-16
Verlag: 
MDPI, Basel
Zusammenfassung: 
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.
Schlagwörter: 
collaborative buyer-supplier relationships
management information sharing
management control systems
transactional characteristics
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