%0 Journal Article
%T Control Problems in Distribution Channels: Empirical Evidence of Management Control Systems Contributions.
%A Jos谷 M. S芍nchez V芍zqez
%A Mar赤a L. V谷lez Elorza
%A Juan M. Ram車n Jer車nimo
%J Revista de Contabilidad : Spanish Accounting Review
%D 2006
%I Elsevier
%X As part of the supply chain, manufacturing firms are increasingly placing greater emphasis on the management of their outsourced distribution channels (DCs). However, the role that interorganizational Management Control Systems (MCS) can play in managing DC problems is still not clearly understood. Through an exploratory case study, we show how intra-organizational control problems persist in an inter-organizational context, rooted in informational asymmetries and conflicts of interest and aggravated by interdependencies. Likewise, the case study illustrates the way in which MCS assists the manufacturing firm to communicate to its representatives what the organization wants from them, motivating them and transferring capabilities. Thus, MCS can help to complement and re-orientate inter-firm agreements and constitutes a key tool for managing DCs in a flexible way.Como parte de la cadena de suministros, las empresas productoras est芍n poniendo mayor 谷nfasis en la gesti車n de sus canales de distribuci車n externalizados (DCs). Sin embargo, a迆n no existe una clara comprensi車n sobre el papel que los Sistemas de Control de Gesti車n inter-organizativos (MCS) pueden desarrollar en la gesti車n de los problemas de los DCs. A trav谷s de un estudio de caso, se muestra c車mo los problemas de control intra-organizativos persisten en un contexto inter-organizativo, causados por las asimetr赤as informativas y el conflicto de intereses, y agrav芍ndose por las interdependencias. Asimismo, se expone c車mo los MCS ayudan a la empresa productora a comunicar a sus distribuidores lo que la organizaci車n desea de ellos, motiv芍ndolos y capacit芍ndolos. De esta forma, los MCS pueden ayudar a completar y redirigir acuerdos entre firmas y constituir una herramienta clave en la gesti車n flexible de los DCs.
%K Management control systems
%K Distribution channels
%U http://www.rc-sar.es/verPdf.php?articleId=156