%0 Journal Article
%T Shared Management Information in Buyer/Supplier Relationships: Its Usefulness and its Influence on Continuity Expectations
%A Juan Manuel Ram車n Jer車nimo
%A Mar赤a Concepci車n 芍lvarez-Dardet Espejo
%A David Naranjo Gil
%J Revista de Contabilidad : Spanish Accounting Review
%D 2007
%I Elsevier
%X This paper is focused on the effect that the exchange of management information has on client and/or supplier relationships. Moreover, this study extends the concept of the usefulness of management control information to inter-organizational relationships, analysing how the scope of such information affects continuity expectations, and how these in turn influence opportunistic behaviour and the mutual adaptation of production systems. The data was gathered from 104 purchasing and 90 sales managers of equipment manufacturers on the nature of their respective relationships with their suppliers/ clients. The results confirm that the use of broad-scope management control information sharing in buyer-supplier relationships increases continuity expectations and reduces opportunistic behaviour.El objetivo de este trabajo es analizar el efecto que ejerce el intercambio de informaci車n de gesti車n sobre las relaciones con clientes y/o proveedores. Para ello, se extiende el concepto de la utilidad de informaci車n de control de gesti車n a las relaciones 赤nter-organizativas, analizando c車mo su contenido afecta a las expectativas de continuidad y 谷stas a su vez influyen en el comportamiento oportunista y en la adaptaci車n mutua de sistemas de producci車n. Los datos analizados se han obtenido de las relaciones entre 104 directores de compras y 90 directores de ventas de empresas industriales con sus proveedores y clientes. Los resultados confirman que utilizar informaci車n compartida de control de gesti車n con un contenido m芍s amplio en las relaciones compredor/proveedor favorece la creaci車n de expectativas de continuidad y reduce comportamientos oportunistas.
%K Management accounting
%K management control information sharing
%K buyer-supplier relationships
%K continuity expectations
%K opportunistic behaviours.
%U http://www.rc-sar.es/verPdf.php?articleId=169