The impact of inter-organizational management control systems on performance: A longitudinal case study of a supplier relation in automotive
通过对一家汽车制造商与其供应商关系的长期跟踪，发现管理控制系统与情境匹配时绩效更好；不匹配会导致绩效下降，但制造商可通过调整系统恢复绩效。
This study investigates whether appropriate management control design of supplier relations is associated with better performance. Although management control systems (MCSs) are found to be contingent on situational characteristics, it remains unclear whether this contingency fit contributes to performance. In order to illustrate the existence and refine the dynamics of the fit-performance association, we perform a longitudinal case study of an exemplary automotive manufacturer-supplier relation that was subject to considerable change and severe performance difficulties in the course of time. As proposed, case findings show that if the supplier is incapable of dealing with changed contingencies, a MCS contingency misfit is associated with poor operational performance. However, this misfit is only temporal, as the manufacturer adapts the MCS to fit the changed supplier relation and regain operational performance. In addition, the longitudinal study suggests that trust and basic formal control (control continuously exercised under all circumstances) are complements, while trust substitutes for extra formal control (control set up on top of basic formal control). Finally, the data indicate a timing difference in the substitutive relation: the building up of extra formal control proceeds gradually, while the lowering happens almost immediately.