Effects of management control systems on commitment in inter-organizational relationships

This paper analyses how ex-ante control mechanisms and management control information affect commitment in buyer-supplier relationships. Using survey data from 191 purchasing and sales managers of original equipment manufacturers, this study examines five characteristics of management control information (scope, timeliness, aggregation, integration and symmetry), and two dimensions of ex-ante control mechanisms (coordination and influence). The analysis shows differences between purchasing manager–supplier relationships and sales manager–industrial client relationships. In both dyads coordination and timeliness increase commitment; in the latter, broad scope and partner influence also affect commitment.