This work’s main objective is studying the management control mechanisms and the adoption of open book accounting (OBA) in the context of interorganizational relations on a specific firm. A case study was developed on EDP Gás Distribuição, a company that establishes an interorganizational relationship with service suppliers on activities such as construction of natural gas infrastructures, technical and commercial services, all of these determinant to the company’s business development process. A need for internal uniform procedures was detected through a monitoring report of the service suppliers for performance management, a report that will be released and shared with all service suppliers in order to coordinate activities execution. An analysis will be conducted to the existing interorganizational management controls on EDP Gás Distribuição and the defined criteria in the two-way contract regarding the evaluation of the service suppliers performance, this way allowing the elaboration of a consistent and detailed monitoring report to share with partners, providing knowledge and insight to the service suppliers on their performance evaluation. This work describes the interorganizational relationship between EDP Gás Distribuição and their service suppliers, analyzing in what way the global monitoring report and it’s publishing will allow an interorganizational alignment, powering efficiency.
Date of Award | 4 Jul 2016 |
---|
Original language | Portuguese |
---|
Awarding Institution | - Universidade Católica Portuguesa
|
---|
Supervisor | Miguel Alberto Reis Soares (Supervisor) |
---|
- Open book accounting
- Interorganizational relationship
- Interorganizational management controls mechanisms
Alinhamento interorganizacional : open book accounting:o caso EDP Gás Distribuição
Fernandes, C. M. H. (Student). 4 Jul 2016
Student thesis: Master's Thesis