Achieving client‐supplier alignment through management control paths

Abstract

Purpose – The client‐supplier alignment problem is receiving growing attention in related literature and important contributions have been made for our understanding of the phenomenon. However, recent works agree on the fact that an integrative view of the problem is still lacking and consequently, a practical model is lacking also. The purpose of this paper is to present a new management control perspective that may help to improve understanding of the phenomenon.Design/methodology/approach – From a review of the previous literature, the paper evolves into the conceptual development of a new model.Findings – The paper argues that previous literature shows important limitations. First, its models try to find the best archetypes when evidence shows that no pure archetype can be found. Second, it has neglected the performance problem. Third, the suggested specific control mechanisms have been limited to the appropriation problem. In order to make a contribution, this paper presents an innovative and complet...