Modello di controllo e misure di performance nelle relazioni di fornitura tra imprese : una ricerca empirica nel contesto italiano

Over the last decades several management accounting contributions have focused on interfirm context in order to investigate the forms of controls applied to manage the supplier relationships. The present study aims to analyze the factors which could influence the effectiveness of the interorganizational performance measures, more specifically, it highlights how the interorganizational control model (control mechanisms) can explain the use of them. This contribution reviews the results stemmed from an empirical research conducted in the Italian context which investigated how the interorganizational control model can influence the use of interorganizational performance measures.