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 complete view of the client‐supplier alignment problem from a management control perspective that evolves into an integrative model which introduces the concepts of central misfit and management control paths. Originality/value The paper makes a contribution to the outsourcing literature by exposing previous biases and proposing an innovative view of the client‐supplier alignment problem. Moreover, the paper proposes a new model for the design of management control systems in order to improve performance. These contributions, although theoretical, could have a great practical impact as they could lead to a prescriptive model, useful for practitioners.

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