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跨组织合作关系的快速发展使得学术界和实务界都对跨组织管理控制系统提出了研究需求。目前,国外关于跨组织管理控制系统(以下简称MCS)的研究理论基础各异,研究内容零乱而不全面。国内该领域的研究则更加匮乏。本文在整合交易成本经济学理论、组织权变理论和资源观的基础上,建立了一个完整的包含跨组织MCS决定因素(控制问题与能力)、控制机制(正式控制/非正式控制)、业绩后果的研究框架。学术上的主要突破在于:(1)首次完整地考察了跨组织MCS的决定因素、控制机制和业绩后果这三者之间的直接影响和调和影响,梳理出了跨组织MCS控制机制的组成要素;(2)将交易成本经济学理论、组织权变理论以及资源基础理论作为理论依据,从需求和供给两方面对跨组织MCS进行研究;(3)深入研究了中国特色的制度背景如何作用于跨组织MCS。本文的研究成果还将为企业提升管理控制水平、增强核心竞争力提供有力指导。
The rapid development of inter-organizational cooperative relations has made both academic and practical circles put forward research needs for cross-organizational management and control systems. At present, the research theories of cross-organizational management and control systems (abbreviated as MCS) in foreign countries are based on different theoretical theories, and the research contents are scattered and not comprehensive. Domestic research in this area is even more scarce. Based on the integration of transaction cost economic theory, organizational contingency theory and resource concept, this paper establishes a complete determinant of inter-organizational MCS (control issues and capabilities), control mechanisms (formal control/informal control), and performance consequences. Research framework. The major academic breakthroughs are: (1) the first time a complete examination of the inter-organizational MCS determinants, control mechanisms, and performance consequences of the three direct impact and harmonization effects, combing out the components of the cross-organizational MCS control mechanism (2) The theory of transaction cost economics, organizational contingency theory, and resource-based theory are used as the theoretical basis to study cross-organizational MCS from the perspectives of both demand and supply; (3) to deeply study how the institutional background with Chinese characteristics acts on cross- Organize MCS. The research results of this article will also provide powerful guidance for enterprises to improve their management and control levels and enhance their core competitiveness.