Research On Inter-organizational Management Control System Based On Inter-organizational Cost Management

The rapid development of economic globalization and informatization, that makes thegreat changes about the business environment of organization. Then the business activitiesbreak the category of organizational boundary, and traditional exclusive competition turns toa more complex relationship of cooperation with other organizations. Because of the changeof external environment and the need of the organization development, we requestmanagement control across organizational boundary. The theoretical exploration andempirical study about management control across organizational boundary is few in China.The research perspective about management control is decentralized. This paper tries tobuild a relatively complete, common inter-organizational management control system, andhope to improve the theory and practice of management control system.After the review of inter-organizational management control system andinter-organizational cost management, this paper raises the question. Then tries to build theframework from four aspects: business process integration, performance evaluation andprofit allocation, Information sharing between organizations, and trust building. This paperuses the structural equation model to verify factors influencing organizational managementcontrol system. This research finds that control problem, social capital, informationtechnology capability and system environment can influence the Inter-organizationalmanagement control system. In the end, this paper points out the deficiencies, and the futureresearch direction.