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2012
- handle: 10670/1.or33pv
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purchasing strategy customer orientation inter-organizational governance control devices trustSujets proches
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Carole Donada et al., « Embedded Inter-organizational Governance and Customer-Orientation Strategy », Accounting Auditing Control, ID : 10670/1.or33pv
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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.