A company's ability to best exploit performance potentials within buyer-supplier relationships has become a critical success factor in securing competition and improving a company's overall performance. One powerful attempt to meet this challenge can be found in the application of cross-company management accounting approaches in order to execute performance control. However, implementation of suitable mechanisms and execution of control activities across company boundaries commonly executed by both partners is often insufficient because actual improvement potentials are not identified correctly. Embedded in a contingency-based research framework, the author combines several statistical methods to empirically analyze causal relationships between performance and contingent performance-determinants. Resulting in a control process-oriented guideline, findings support companies in the design and use of performance control systems in buyer-supplier relationships and open the field for further research.

Publication in the field of economic sciences Includes supplementary material: sn.pub/extras

Autorentext

Dr. Konstantin Gebert received his doctor's degree in business administration from the University of St. Gallen at the chair of Prof. Dr. Wolfgang Stölzle. Following his doctorate, he moved to industry working in project management.

Inhalt
A contingency-based model to better understand conditions under which managerial control in an inter-organizational context is effective.- Implications for performance evaluation processes to systemize and quantify the impact of contingent external factors on performance (based on variance analysis).- Assessment of the mediating effect of control on the relationship's performance (based on structural equation modeling).- A control process-oriented guideline, helping managers to systematically identify and analyze the weak points of their cross-company control activities.