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Wang, Fengfei (Andy)

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  • Paper Title: Management control systems in inter-organizational relationships: evidence from Australia
  • Department Affiliation: Accounting and Corporate Governance
  • Supervisors’ Names:
    • Associate Professor Maria Dyball
    • Doctor Savanid (Nui) Vatanasakdakul

Purpose:  

This study will examine the interactions of management control systems (MCS), organization justice, inter-firm trust and relationship performance in Australian inter-organizational relationships (IORs).  

Originality:  

This study will apply organization justice theory to an inter-organizational context. It also examines the association between justice and trust. It will provide empirical evidence on the relationships among different dimensions of MCS, inter-firm trust and justice and relationship performance.

Key literature / theoretical perspective:

Multiple theories and literatures will be mobilised: organization justice theory (e.g.Ariño & Ring, 2010), trust (e.g.Tomkins, 2001), MCS (e.g. Giacobbe & Booth, 2009) and relationship performance (e.g. Mahama, 2006) literature.

Design/methodology/approach:  

A combination of paper survey and interview methods will be used to collect data from a population of ‘boundary spanners’ of 2,000 ASX listed domestic firms.

Findings:

It is expected that the configuration of MCS and relationship performance are influenced by perceptions of organizational justice and inter-firm trust. It is also anticipated that organizational justice and inter-firm trust will moderate the nexus of control and performance.

Research limitations/implications:

Given the complexity of IOR control, further research can extend the framework into other countries in order to compare the findings and validate the proposed model.

Practical and Social implications:  

The study takes an equity perspective, considers human interactions and information sharing, which could provide useful insights for the design of MCS in IORs that help minimise risks from partners’ opportunistic behaviours and appropriation. 

Keywords:

Management control systems, inter-organizational relationship, organization justice, inter-firm trust, performance.