This paper reports on a major portfolio restructuring at Shell. The restructuring involved the divestment of a significant part of Shell?s highly integrated chemical business. We study this event and -particularly- the related control issues, using Transaction Cost Economics (TCE) as our basic...

This paper studies management control system design of supplier relationships in manufacturing, a supply chain phase currently under-explored. Compared to supplier relations during procurement and R&D, which research found to be governed by a combination of formal and informal controls, supplier...

This study explores the impact of cultural resemblance on the management control system (MCS) of supplier relationships. Although MCSs are contingent on situational characteristics and this contingency fit is associated with good performance, it remains unclear whether cultural resemblance...

This study investigates whether appropriate management control design of supplier relations is associated with good performance. Although management control systems (MCSs) are found to be contingent on situational characteristics, it remains unclear whether this contingency fit contributes to...