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Autores
Orientador(es)
Resumo(s)
Our paper addresses two gaps in the literature on management control mechanisms in the
context of inter-organizational relationships. Firstly, several studies have focused on oneto-
one relationships, but few take a network perspective which analyses the deployment
of management control mechanisms in the context of networks involving multiple interactions
between organizations. Secondly, even fewer studies have specifically tackled the
use of these mechanisms in the context of mixed-type networks, where a public organization
acts as the network coordinator responsible for key governance activities. This is the
position in Ports, which are collectives of several related organizations and in which one
organization – the “port authority” – assumes the role of network coordinator. In this paper
we report the results of a case study, the aims of which were: to identify the management
control mechanisms deployed, or relied upon, by the Portuguese Port Authority in the Port
of Aveiro in the exercise of its coordinating role; and to discern – on the basis of theoretical
reasoning and empirical evidence – the factors explaining the nature and use of these
mechanisms.
Several conclusions emerged from the study. A general conclusion was that our prior
literature-based theorization is generally consistent with the case observations. That is,
in mixed-type networks, the nature and use of management control mechanisms by the
public organization acting as a network coordinator seems to be shaped by its assessment
of motivations to cooperate and of the contribution to network performance of the various
organizations involved in the network. Other more specific conclusions are encapsulated
in a “coordination framework”, which relates those assessments to specific features of the
management control mechanisms. Crucially, our results provide insights into the roles of
public organizations acting as network coordinators in the context of mixed-type networks,
and, in general, on the nature of the numerous such public organizations in today’s economy
and society.
Descrição
Palavras-chave
Management control mechanisms Inter-organizational relationships Networks Network coordinator Ports
Contexto Educativo
Citação
MARQUES, L.; RIBEIRO, J. A.; SCAPENS, R. W. - The use of management control mechanisms by public organizations with a network coordination role: A case study in the port industry. Management Accounting Research. ISSN 1044-5005. Vol. 22 (2011), p. 269– 291
Editora
Elsevier