Following the theoretical innovations of complementarity theory, management control studies have investigated interdependencies between different management control practices. In this paper, we compare the two dominant statistical specifications to …
This paper experimentally investigates two control mechanisms that firms can use to avoid negotiation conflicts in negotiated transfer pricing decisions: leadership tone and performance evaluation schemes. When division managers are evaluated using a …
We examine the effect of more precise cost information on contract renegotiations between supply-chain parties. Specifically, we experimentally investigate the benefits of activity-based costing (ABC) information to address common supply-chain …