CORDOBES MADUENO, Magdalena    SOLDEVILA GARCIA, Pilar. MANAGEMENT CONTROL IN INTER-ORGANIZATIONAL RELATIONSHIPS: THE CASE OF FRANCHISES. []. , 25, 58, pp.23-36. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v25n58.52357.

^len^aThere is great interest in the role of management control on theoretical and practical developments within the field of Inter-organizational Relations. This research aims to contribute at verifying how relationships between firms affect the management control tools used, as illustrated in a specific case: the relationship between the franchisor and its franchisees, which has not received much attention to date. As indicated by previous research, case studies can be helpful to determine the factors affecting the type of management control tools that should be established to manage inter-firm relationships. Results have found that the franchisor uses quantitative control mechanisms in order to avoid common types of opportunistic franchise behavior related to royalty payments and other financial requirements, as well as qualitative tools to assure the fulfilment of agreement-related conditions regarding knowhow, to resolve unexpected non-economic problems and to encourage personal relationship and trust. This study also provides an outline on franchisor-franchisee relationships in the model proposed by Van der Meer-Kooistra and Vosselman (2000). To test this model, the franchisor's perspective (outsourcer) has been taken into account as performed when building the model. Findings indicate that this relationship shows many similarities to the pattern based on bureaucracy and a few similarities to patterns based on trust.^les^aEn la actualidad existe un gran interés en torno a la influencia del control de gestión en el desarrollo teórico y práctico de las relaciones interorganizacionales. El presente estudio busca analizar el impacto de las relaciones entre firmas sobre las herramientas de control de gestión, tomando como ejemplo un caso específico: la relación entre el franquiciador y sus franquiciados, la cual, hasta la fecha, no ha recibido la debida atención (Van der Meer-Kooistra y Vosselman, 2006). Contribuciones anteriores señalan que los estudios de caso pueden ser útiles para determinar los factores que influyen en el tipo de herramientas de control de gestión que deben establecerse para un buen manejo de las relaciones entre firmas.^lpt^aNa atualidade, existe um grande interesse na influência do controle de gestão no desenvolvimento teórico e prático das relações interorganizacionais. Este estudo busca analisar o impacto do relacionamento entre firmas sobre as ferramentas de controle de gestão e toma como exemplo o caso: o relacionamento entre o franqueador e seus franqueados, o qual, até o momento, não tem recebido a devida atenção (Van der Meer-Kooistra & Vosselman, 2006). Contribuições anteriores indicam que os estudos de caso podem ser úteis para determinar os fatores que influenciam no tipo de ferramentas de controle que devem ser estabelecidas para uma boa gestão das relações entre firmas.^lfr^aActuellement, il existe un vif intérêt sur l'influence du contrôle de gestion dans le développement théorique et pratique des relations interorganisationnelles. Cette étude vise à analyser l'impact des relations entre les entreprises sur les outils de contrôle de gestion, comme l'illustre un cas spécifique: la relation entre le franchiseur et ses franchisés, qui, à ce jour, n'a pas reçu l'attention qu'elle mérite (Van der Meer-Kooistra & Vosselman, 2006). Des contributions précédentes indiquent que les études de cas peuvent être utiles pour déterminer les facteurs qui influencent le type d'outils de contrôle de gestion qui doit être établi pour une bonne gestion des relations entre les entreprises.

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