MANAGEMENT CONTROL AND TRUST IN OUTSOURCING RELATIONSHIPS: AN ECONOMIC PERSPECTIVE ON TRANSACTION COST

Detalhes bibliográficos
Autor(a) principal: Vega Aparicio, Yelitza Elizabeth
Data de Publicação: 2007
Outros Autores: Ripoll Feliu, Vicente Mateo, Alcoy Sapena, Pablo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/94
Resumo: Outsourcing is a form of strategic alliance whose application has increased in last decades. Therefore, the present investigation focuses on the study of projecting management control and the role of trust in outsourcing relationships. This paper examines Van der Meer-Kooistra and Vosselman’s (2000) model, based on the principles of Transaction Economic Cost, and the employment of the control mechanism and trust as control archetypes in a case study of companies belonging to the public sector, located in Spain and Venezuela, whose purpose is service provision, in the port and railway area, specifically, in the sector of infrastructure maintenance which is outsourced at the moment. Additionally, this study intends to increase the knowledge of management control design in the outsourcing relationships. By now, the present research (a doctoral thesis) has approached development of the theoretical objectives’ phase. As for the empirical application, the case study has been still being investigated, thus we cannot outline conclusions yet. Keywords: Management Control. Outsourcing. Trust. Economic theory of Transaction Cost.
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spelling MANAGEMENT CONTROL AND TRUST IN OUTSOURCING RELATIONSHIPS: AN ECONOMIC PERSPECTIVE ON TRANSACTION COSTEL CONTROL DE GESTIÓN Y LA CONFIANZA EN LAS RELACIONES DE SUBCONTRATACIÓN: UNA PERSPECTIVA ECONÓMICA DEL COSTE DE TRANSACCIÓNOutsourcing is a form of strategic alliance whose application has increased in last decades. Therefore, the present investigation focuses on the study of projecting management control and the role of trust in outsourcing relationships. This paper examines Van der Meer-Kooistra and Vosselman’s (2000) model, based on the principles of Transaction Economic Cost, and the employment of the control mechanism and trust as control archetypes in a case study of companies belonging to the public sector, located in Spain and Venezuela, whose purpose is service provision, in the port and railway area, specifically, in the sector of infrastructure maintenance which is outsourced at the moment. Additionally, this study intends to increase the knowledge of management control design in the outsourcing relationships. By now, the present research (a doctoral thesis) has approached development of the theoretical objectives’ phase. As for the empirical application, the case study has been still being investigated, thus we cannot outline conclusions yet. Keywords: Management Control. Outsourcing. Trust. Economic theory of Transaction Cost.La subcontratación es una forma de alianza estratégica, la cual ha incrementado su aplicación en las pasadas décadas. Por tal razón, la presente investigación está limitada al estudio del diseño del control de gestión y el papel de la confianza en las relaciones de subcontratación. Este papel examina el modelo de Van der Meer-Kooistra y Vosselman (2000), basado en los principios de Coste Económico de Transacción, y el empleo del mecanismo de control y la confianza como arquetipos de control en estudio del caso con empresas pertenecientes al sector público, ubicadas geográficamente en España y Venezuela, cuya finalidad es la prestación del servicio, en el área portuaria y férrea, específicamente en el sector de mantenimiento de infraestructura, el cual se encuentra actualmente subcontratado. Además, este estudio pretende incrementar el conocimiento sobre el diseño del control de gestión en las relaciones de subcontratación. El presente trabajo de investigación (Tesis doctoral) ha abordado, hasta ahora, el desarrollo de la fase de los objetivos teóricos. En lo que respecta a la aplicación empírica, se encuentra en proceso de realización del estudio del caso, por lo que no podemos plantear conclusiones sobre la misma. Palabras claves: Control de Gestión. Subcontratación. Confianza. Teoría Económica del Coste de Transacción.A subcontratação é uma forma de aliança estratégica, a qual tem incrementado sua aplicação nas décadas passadas. Por essa razão, a presente pesquisa está limitada no estudo do projeto do controle de gestão e no papel de confiança nas relações de subcontratação. Este papel examina o modelo de Van der Meer- Kooistra Y Vosselman (2000), baseado nos princípios do Custo Econômico de Transação, e o emprego do mecanismo de controle no estudo do caso com empresas pertencentes ao setor público situados geograficamente na Espanha e na Venezuela, cuja finalidade é a prestação de serviço na área portuária e férrea, especificamente no setor de manutenção da infra-estrutura, o qual se encontra atualmente subcontratado. Além disso, este estudo pretende incrementar o conhecimento sobre o projeto de controle da gestão nas relações de subcontratação. O presente trabalho de pesquisa (Tese de Doutorado) tem, até agora, abordado o desenvolvimento da fase dos objetivos teóricos. No que diz respeito à aplicação empírica, encontra-se no processo de realização do estudo de caso, por isso não podemos chegar a conclusão sobre ela. Palavras-chave: Controle de Gestão. Subcontratação. Confiança. Teoria Econômica do Controle de Transação.Universidade Regional de Blumenau2007-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9410.4270/ruc.20051Revista Universo Contábil; v. 1 n. 3 (2005); 94-1091809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/94/262Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessVega Aparicio, Yelitza ElizabethRipoll Feliu, Vicente MateoAlcoy Sapena, Pablo2012-01-04T22:45:59Zoai:ojs.bu.furb.br:article/94Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2012-01-04T22:45:59Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv MANAGEMENT CONTROL AND TRUST IN OUTSOURCING RELATIONSHIPS: AN ECONOMIC PERSPECTIVE ON TRANSACTION COST
EL CONTROL DE GESTIÓN Y LA CONFIANZA EN LAS RELACIONES DE SUBCONTRATACIÓN: UNA PERSPECTIVA ECONÓMICA DEL COSTE DE TRANSACCIÓN
title MANAGEMENT CONTROL AND TRUST IN OUTSOURCING RELATIONSHIPS: AN ECONOMIC PERSPECTIVE ON TRANSACTION COST
spellingShingle MANAGEMENT CONTROL AND TRUST IN OUTSOURCING RELATIONSHIPS: AN ECONOMIC PERSPECTIVE ON TRANSACTION COST
Vega Aparicio, Yelitza Elizabeth
title_short MANAGEMENT CONTROL AND TRUST IN OUTSOURCING RELATIONSHIPS: AN ECONOMIC PERSPECTIVE ON TRANSACTION COST
title_full MANAGEMENT CONTROL AND TRUST IN OUTSOURCING RELATIONSHIPS: AN ECONOMIC PERSPECTIVE ON TRANSACTION COST
title_fullStr MANAGEMENT CONTROL AND TRUST IN OUTSOURCING RELATIONSHIPS: AN ECONOMIC PERSPECTIVE ON TRANSACTION COST
title_full_unstemmed MANAGEMENT CONTROL AND TRUST IN OUTSOURCING RELATIONSHIPS: AN ECONOMIC PERSPECTIVE ON TRANSACTION COST
title_sort MANAGEMENT CONTROL AND TRUST IN OUTSOURCING RELATIONSHIPS: AN ECONOMIC PERSPECTIVE ON TRANSACTION COST
author Vega Aparicio, Yelitza Elizabeth
author_facet Vega Aparicio, Yelitza Elizabeth
Ripoll Feliu, Vicente Mateo
Alcoy Sapena, Pablo
author_role author
author2 Ripoll Feliu, Vicente Mateo
Alcoy Sapena, Pablo
author2_role author
author
dc.contributor.author.fl_str_mv Vega Aparicio, Yelitza Elizabeth
Ripoll Feliu, Vicente Mateo
Alcoy Sapena, Pablo
description Outsourcing is a form of strategic alliance whose application has increased in last decades. Therefore, the present investigation focuses on the study of projecting management control and the role of trust in outsourcing relationships. This paper examines Van der Meer-Kooistra and Vosselman’s (2000) model, based on the principles of Transaction Economic Cost, and the employment of the control mechanism and trust as control archetypes in a case study of companies belonging to the public sector, located in Spain and Venezuela, whose purpose is service provision, in the port and railway area, specifically, in the sector of infrastructure maintenance which is outsourced at the moment. Additionally, this study intends to increase the knowledge of management control design in the outsourcing relationships. By now, the present research (a doctoral thesis) has approached development of the theoretical objectives’ phase. As for the empirical application, the case study has been still being investigated, thus we cannot outline conclusions yet. Keywords: Management Control. Outsourcing. Trust. Economic theory of Transaction Cost.
publishDate 2007
dc.date.none.fl_str_mv 2007-07-03
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/94
10.4270/ruc.20051
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/94
identifier_str_mv 10.4270/ruc.20051
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/94/262
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 1 n. 3 (2005); 94-109
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
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instacron_str FURB
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reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
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