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 paper is to argue that a focus on trust reduces the flexibility and accessibility of resources and h…
Purpose – The purpose of this study is to examine how the management accounting practice in an organisational unit affects the ability to conduct inter-organisational control. Design/methodology/approach – Governmentality is used as the main theoretical basis for the interpretation of empirical data. A qualitative case study is used to gather information from an electronics company. Fi…