Utilidad de la Información de Gestión compartida en las Relaciones Comprador-Proveedor: Influencia sobre las Expectativas de Continui
Shared Management Information in Buyer/Supplier Relationships: Its Usefulness and its Influence on Continuity Expectations
Resumen
El objetivo de este trabajo es analizar el efecto que ejerce el intercambio de información de gestión sobre las relaciones con clientes y/o proveedores. Para ello, se extiende el concepto de la utilidad de información de control de gestión a las relaciones ínter-organizativas, analizando cómo su contenido afecta a las expectativas de continuidad y éstas a su vez influyen en el comportamiento oportunista y en la adaptación mutua de sistemas de producción. Los datos analizados se han obtenido de las relaciones entre 104 directores de compras y 90 directores de ventas de empresas industriales con sus proveedores y clientes. Los resultados confirman que utilizar información compartida de control de gestión con un contenido más amplio en las relaciones compredor/proveedor favorece la creación de expectativas de continuidad y reduce comportamientos oportunistas.
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