Purpose – Inter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control systems (MCS) have been well documented. The purpose of this paper is to provide a review of the...

Purpose – The purposes of this paper are to provide first a detailed description of the use of interfirm cooperation by a large sample of Dutch firms of different sizes and from different industries, and second, to examine the governance role of financial managers in the management of...

Purpose – The paper seeks to explore the extent of involvement of management accounting in strategic inter‐organizational decisions and control in the context of offshoring of services. Design/methodology/approach – For the present study, a multiple case study field research design was...

Purpose – The literature on managing inter‐organisational relationships typically suggests managing these relationships based on the formalised exchange of information across the organisational boundary with due respect to trust build‐up through successive interactions. The purpose of this...