Management control systems, trust and risk in inter-organisational relationships

The case of Francisco González de la Sierra and its partner Rivas y Cantallops (1847–1864)

Bibliographic Data

ID8419863
AuthorsMariló Capelo (Universidad de Cádiz, corresponding author), Pedro Araújo-Pinzón (0000-0001-5127-0092, Universidad de Cádiz), P Araújo (0000-0003-4105-3419), C Álvarez-Dardet (Universidad Pablo de Olavide)
Year2015
Volume57
Issue4
Pages528-563
Publication date2015-05-19
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueBusiness History (JOURNAL)
Journal identifiersISSN: 0007-6791 • E-ISSN: 1743-7938
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/00076791.2014.930129
OpenAlexW2010657852
LanguageEN
Citations received2
References cited46

This article is intended: (1) to provide evidence about the practices in the nineteenth century of inter-organisational relationships when parties accepted sharing performance risks; and (2) to contribute to reducing the gap about the trust–control system dynamic interaction and its effect on risk through empirically analysing a non-contemporary setting. Our study analyses the ongoing relationship of a small commercial company with its main partner during the period 1847–1864, and examines the formal systems used by the company to monitor and coordinate its partner's activity and the evolution of inter-firm trust throughout the whole life cycle of this relationship

Business · Control (management · Economics · Knowledge management · Management · Management control system · Operations management · Accounting and Organizational Management · Computer Science · Management, Economics, and Public Policy

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