Interorganizational cost management (IOCM) is a widespread approach to reduce costs throughout different organizations in the supply chain. Numerous case studies showed that a culture of partnership is required to secure a successful use of IOCM. Based on a large scale empirical study using...

The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to 2007 with focus on how far the characteristics of the planning system have an impact on business success. We identify fifteen empirical studies on this subject from which we...