Abstract

In the management control literature, several researchers have expressed the need to pay more attention to the integration of inter-organizational issues in the study of management control systems since the emergence of new forms of organizations. referred to as hybrids, networks, or even supply chains. In this article, we study supply chain management control through the prism of the interactive lever. The research adopts a qualitative analysis based on a theoretical framework based on the concept of the interactive lever of control developed by Simons (1995). The objective is to answer the following research question: how does the interactive dimension translate into supply chain management control and what is its contribution to the intra and inter-organizational management of the supply chain?

Highlights

  • The increase in international trade in an ultra-competitive environment has led to the gradual substitution of the term logistics by the notion of supply chain which includes a more inter-organizational coordination of flows (Houé, 2020)

  • Taking into account the two multi-level and multi-actor dimensions of the supply chain, we have observed that the interactive lever of supply chain management control manifests itself through a dual intra-organizational and inter-organizational interactivity

  • The results of our research show that supply chain management control promotes communication, discussion and exchange at different levels: between senior managers; middle managers; middle managers; and operational

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Summary

Introduction

The increase in international trade in an ultra-competitive environment has led to the gradual substitution of the term logistics by the notion of supply chain (noted SC) which includes a more inter-organizational coordination of flows (Houé, 2020). As part of the supply chain prospective circle organized on January 31, 2017 by Deloitte in partnership with Supply Chain Magazine, SC directors of large groups discussed the supply chain's contribution to company performance. These logistics directors confirmed that it is essential to go through the supply chain in order to develop. SC plays an important role in the strategic dimension of companies which are able to offer a competitive advantage through their supply chain. These companies say they cannot compete in the market without the support of other players in the supply chain. supply chain management has evolved towards an integrative and strategic, open and decompartmentalized approach, where the main challenge lies in the management of inter-organizational relations (Ageron et al 2016)

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