RT journal article
T1 Management control systems, trust and risk in inter-organisational relationships: The case of Francisco González de la Sierra and its partner Rivas y Cantallops (1847–1864)
A1 Capelo Bernal, María Dolores
A1 Araujo Pinzón, Pedro
A1 Álvarez-Dardet Espejo, Concha
A2 Economía Financiera y Contabilidad
K1 inter-organisational relationships
K1 trust
K1 management control systems
K1 risk
K1 trading companies
K1 nineteenth century
AB This article is intended: (1) to provide evidence about the practices in the nineteenthcentury of inter-organisational relationships when parties accepted sharingperformance risks; and (2) to contribute to reducing the gap about the trust–controlsystem dynamic interaction and its effect on risk through empirically analysing a noncontemporarysetting. Our study analyses the ongoing relationship of a smallcommercial company with its main partner during the period 1847–1864, andexamines the formal systems used by the company to monitor and coordinate itspartner’s activity and the evolution of inter-firm trust throughout the whole life cycle ofthis relationship.
PB Taylor & Francis
SN 1743-7938
YR 2014
FD 2014-08-18
LK http://hdl.handle.net/10498/34416
UL http://hdl.handle.net/10498/34416
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 10-nov-2026