GENDER AND BOUNDARY MANAGEMENT IN INTERORGANIZATIONAL RELATIONSHIPS: AN EXPLORATORY STUDY ABOUT ITS INFLUENCE ON CONTROL SYSTEMS TO MANAGE EXTERNALISED EXPORT CHANNELS

被引：4

作者：

Araujo Pinzon, Pedro ^{[1
]}

Florez Lopez, Raquel ^{[2
]}

Sanchez Vazquez, Jose Manuel ^{[3
]}

Velez Elorza, Maria ^{[1
]}

机构：

[1] Univ Cadiz, Dept Econ Financiera Contabilidad, Cadiz, Spain

[2] Univ Pablo Olavide, Dept Direcc Empresas, Seville, Spain

[3] Univ Cadiz, Dept Org, Cadiz, Spain

来源：

REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW | 2010年 / 13卷 / 01期

关键词：

Gender; interorganisational relationships; management control systems; externalised export channels;

D O I：

10.1016/S1138-4891(10)70011-X

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This research is intended to contribute to knowledge about the role of management control systems (MCS) in interorganisational relationships analysing gender diversity of boundary managers. By means of an exploratory quantitative analysis in the setting of externalised export channels, we research the effect of gender differences on implementation level of MCS control types (output, behaviour and social controls) and on MCS use mode (diagnostic and interactive uses). Results do not show significant differences related to gender regarding level of implementation of control types, or utility and importance conferred to use modes of MCS information. Notwithstanding, results suggest a slight preference of women for interactive use, according to skills and characteristics socially attributed to this gender.

引用

页码：17 / 51

页数：35

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