Management control systems, cooperation and performance in strategic supply relationships: A survey in the mines

Management control systems in innovation companies: a literature based framework

“…As another facet of innovation capability, specific results control techniques have been shown to be of relevance for managing collaborations, but the analysis of open-book accounting in networks of Kajüter and Kulmala (2005) and performance information (Mahama 2006) only concerned functional instead of innovative products. Further, in an R&D collaboration setting it was shown that the application of complete formalized target costing schemes did not fit into the technology-driven environment of suppliers (Mouritsen et al 2001).…”

Managing supply chain integration: contemporary approaches and scope for further research

“…The importance of SCI for performance enhancement is emphasised by academics who have studied manu-facturing companies in different countries (Kim 2006, Mahama 2006, Welker et al 2008, Wong and Boon-Itt 2008, Kim 2009, Jayaram et al 2011. Droge et al (2004) state that the extent of external as well as internal integration processes and practices impacts positively on flexibility factors, including product development time, product cycle time and delivery time.…”

“…Furthermore, our concise state of the art shows an increasing interest in analysing the deployment of management control and performance measurement systems (PMSs) contributing to the integration of supply chains. For example, Mahama (2006) high-lighted direct relationships between PMSs and three dimensions of cooperation: information sharing, pro-blem solving and willingness to adapt to changes. Indeed, PMSs can serve as information systems and as media for performance accountability (Abernethy and Lillis 2001).…”

The action research cycle reloaded: Conducting action research across buyer-supplier relationships

“…Indeed, studies about supplier PMSs in the last two decades mostly focus on the system design stage (specifically targeting the definition of performance metrics and weighting algorithms for key performance indicators) Luzzini et al, 2014). Few studies actually explain how the systems should be designed and implemented (Hald and Ellegaard, 2011;Cousins et al, 2005;Cousins et al, 2008;Mahama, 2006). Furthermore, recent evidence suggests that an important facilitator of the supplier PMSs' success is the active involvement of suppliers, which should not be considered passive actors in the performance measurement process .…”