Accounting Auditing Control 2012/2 Volume 18
Journal article

Embedded Inter-organizational Governance and Customer-Orientation Strategy

Pages 7 to 32

Cite this article

  • DONADA, Carole,
  • NOGATCHEWSKY, Gwenaëlle
  • and NOGATCHEWSKY, Stéphane,
2012. Embedded Inter-organizational Governance and Customer-Orientation Strategy. Accounting Auditing Control, 2012/2 Volume 18, p.7-32. DOI : 10.3917/cca.182.0007. URL : https://shs.cairn.info/journal-accounting-auditing-control-2012-2-page-7?lang=en.
  • Donada, Carole.,
  • et al.
« Embedded Inter-organizational Governance and Customer-Orientation Strategy ». Accounting Auditing Control, 2012/2 Volume 18, 2012. p.7-32. CAIRN.INFO, shs.cairn.info/journal-accounting-auditing-control-2012-2-page-7?lang=en.
  • Donada, C.,
  • Nogatchewsky, G.
  • and Nogatchewsky, S.
(2012). Embedded Inter-Organizational Governance and Customer-Orientation Strategy. Accounting Auditing Control, 18(2), 7-32. https://doi.org/10.3917/cca.182.0007.

https://doi.org/10.3917/cca.182.0007

Abstract
Authors

Cite this article

  • Donada, C.,
  • Nogatchewsky, G.
  • and Nogatchewsky, S.
(2012). Embedded Inter-Organizational Governance and Customer-Orientation Strategy. Accounting Auditing Control, 18(2), 7-32. https://doi.org/10.3917/cca.182.0007.
  • Donada, Carole.,
  • et al.
« Embedded Inter-organizational Governance and Customer-Orientation Strategy ». Accounting Auditing Control, 2012/2 Volume 18, 2012. p.7-32. CAIRN.INFO, shs.cairn.info/journal-accounting-auditing-control-2012-2-page-7?lang=en.
  • DONADA, Carole,
  • NOGATCHEWSKY, Gwenaëlle
  • and NOGATCHEWSKY, Stéphane,
2012. Embedded Inter-organizational Governance and Customer-Orientation Strategy. Accounting Auditing Control, 2012/2 Volume 18, p.7-32. DOI : 10.3917/cca.182.0007. URL : https://shs.cairn.info/journal-accounting-auditing-control-2012-2-page-7?lang=en.

https://doi.org/10.3917/cca.182.0007

French
English

This paper presents the findings of a qualitative study on the type of governance to adopt when implementing a customer-oriented strategy. Our case study of a company in the aeronautics industry highlights the specific features of “embedded governance” designed to structure long-term relationships with suppliers. Such inter-organizational governance is grounded first in a hierarchical structure in which purchasing managers holding positions at the middle-management level play a pivotal role. Secondly, it is supported by suppliers- control devices adapted to each stage of the relationship. Finally, even though embedded governance meets the needs of a customer-oriented strategy, our study also suggests that its virtuous effects can only be sustained if strong inter-organizational trust is established between exchange partners at every level.

Keywords

  • inter-organizational governance
  • control devices
  • customer orientation
  • trust
  • purchasing strategy

Publisher keywords: control devices, customer orientation, inter-organizational governance, purchasing strategy, trust

Uploaded: 12/25/2012

https://doi.org/10.3917/cca.182.0007

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