Influência dos critérios de seleção de parceiros e do uso de mecanismos de controle no desempenho da relação entre grandes empresas e fornecedores de serviços
Palavras-chave:
Critérios de seleção de parceiros; Mecanismos de controle; Desempenho da relação.
Resumo
Objetivo: Este estudo tem como objetivo analisar a influência dos critérios de seleção de parceiros e do uso de mecanismos de controle no desempenho da relação entre grandes empresas brasileiras e seus fornecedores de serviços terceirizados.
Método: Realizou-se survey com uma amostra de 89 profissionais de empresas listadas na revista Exame como as maiores em receita de vendas em 2020, os quais foram questionados sobre a relação da sua empresa com o principal fornecedor de serviços, sobre seleção de parceiros, mecanismos de controle e desempenho. A técnica de modelagem de equações estruturais foi aplicada para o teste de hipóteses.
Originalidade/Relevância: A relevância deste artigo está em compreender melhor a complementariedade entre a utilização de critérios seleção de parceiros (ex-ante) e de mecanismos de controle (ex-post) no desempenho da relação entre empresas. Pouca atenção têm sido dada aos critérios de seleção de parceiros em pesquisas empíricas, bem como, sobre gestão de relacionamentos interorganizacionais, principalmente no âmbito de relacionamentos com prestadores de serviços, assim, postula-se a originalidade da pesquisa.
Resultados: Os resultados revelam que os critérios de seleção dos fornecedores de serviços influenciam positivamente o uso de mecanismos de controle (contratual e relacional) e o desempenho da relação. O uso de mecanismos de controle influencia positivamente o desempenho da relação, assim como faz mediação parcial entre os critérios de seleção de parceiros e o desempenho da relação.
Contribuições teóricas/metodológicas/práticas: A pesquisa contribui com a literatura ao sugerir que os critérios de seleção de parceiros, complementados pelo uso de mecanismos de controle, unem iniciativas prévias e monitoramento durante o relacionamento, o que melhora o desempenho da relação.
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Referências
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Anderson, S. W., & Sedatole, K. L. (2003). Management accounting for the extended enterprise. Management accounting in the digital economy, 36.
Auh, S., Bell, S. J., McLeod, C. S., & Shih, E. (2007). Co-production and customer loyalty in financial services. Journal of retailing, 83(3), 359-370. https://doi.org/10.1016/j.jretai.2007.03.001
Bido, D. S, & da Silva, D. (2019). SmartPLS 3: especificação, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20(2), 1-31. https://doi.org/10.13058/raep.2019.v20n2.1545
Blumberg, B. F. (2001). Efficient partner search: Embedded firms seeking co‐operative partners. Journal of Mathematical Sociology, 25(4), 329-354. https://doi.org/10.1080/0022250X.2001.9990259
Bonamigo, A., Dettmann, B., Frech, C. G., & Werner, S. M. (2020). Facilitators and inhibitors of value co-creation in the industrial services environment. Journal of Service Theory and Practice, 30(6), 609-642. https://doi.org/10.1108/JSTP-03-2020-0061
Buskens, V., Batenburg, R. S., & Weesie, J. (2003). Embedded partner selection in relations between firms. In The governance of relations in markets and organizations. Emerald Group Publishing Limited. https://doi.org/10.1016/S0733-558X(02)20005-1
Caglio, A., & Ditillo, A. (2021). Reviewing interorganizational management accounting and control literature: a new look. Journal of Management Accounting Research, 33(1), 149-169. https://doi.org/10.2308/jmar-18-082
Cao, Z., & Lumineau, F. (2015). Revisiting the interplay between contractual and relational governance: A qualitative and meta-analytic investigation. Journal of Operations Management, 33, 15-42. https://doi.org/10.1016/j.jom.2014.09.009
Cho, M., Bonn, M. A., & Terrell, B. B. (2019). Interaction effects between contract specificity, competence trust and goodwill trust upon supplier opportunism and relational stability. International Journal of Contemporary Hospitality Management, 31(3), 1505-1524. https://doi.org/10.1108/IJCHM-01-2018-0091
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Clark Jr, T. D., Zmud, R. W., & McCray, G. E. (1995). The outsourcing of information services: transforming the nature of business in the information industry. Journal of Information Technology, 10(4), 221-237. https://doi.org/10.1177/026839629501000403
Cohen, J. (1988). Statistical power analysis for the behavioral sciences: Jacob Cohen. J Am Stat Assoc, 84(363), 19-74.
Dekker, H. C. (2004). Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society, 29(1), 27-49. https://doi.org/10.1016/S0361-3682(02)00056-9
Dekker, H. C. (2008). Partner selection and governance design in interfirm relationships. Accounting, Organizations and Society, 33(7-8), 915-941. https://doi.org/10.1016/j.aos.2007.02.002
Dekker, H. C. (2016). On the boundaries between intrafirm and interfirm management accounting research. Management Accounting Research, 31, 86-99. https://doi.org/10.1016/j.mar.2016.01.001
Dekker, H. C., Kawai, T., & Sakaguchi, J. (2018). Contracting abroad: A comparative analysis of contract design in host and home country outsourcing relations. Management Accounting Research, 40, 47-61. https://doi.org/10.1016/j.mar.2017.09.003
Dekker, H. C., Mooi, E., & Visser, A. (2020). Firm enablement through outsourcing: A longitudinal analysis of how outsourcing enables process improvement under financial and competence constraints. Industrial Marketing Management, 90, 124-132. https://doi.org/10.1016/j.indmarman.2020.07.006
Dekker, H. C., Sakaguchi, J., & Kawai, T. (2013). Beyond the contract: Managing risk in supply chain relations. Management Accounting Research, 24(2), 122-139. https://doi.org/10.1016/j.mar.2013.04.010
Dekker, H. C., & Van den Abbeele, A. (2010). Organizational learning and interfirm control: The effects of partner search and prior exchange experiences. Organization Science, 21(6), 1233-1250. https://doi.org/10.1287/orsc.1090.0505
Ding, R., Dekker, H. C., & Groot, T. (2013). Risk, partner selection and contractual control in interfirm relationships. Management Accounting Research, 24(2), 140-155. https://doi.org/10.1016/j.mar.2013.04.007
Freeman, C. (1991). Networks of innovator: a synthesis of research issues. Research Policy, 20, 499–514. https://doi.org/10.1016/0048-7333(91)90072-X
Hair Jr., J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Håkansson, H.; Lind, J. (2007). Accounting in an Interorganizational Setting. In: Chapman, C. S.; Hopwood, A. G.; & Shields, M. D. (Orgs.), Handbook of management accounting research. Amsterdam: Elsevier. cap. 17, v. 2, 885-902.
Hitt, M. A., Dacin, M. T., Levitas, E., Arregle, J. L., & Borza, A. (2000). Partner selection in emerging and developed market contexts: Resource-based and organizational learning perspectives. Academy of Management Journal, 43(3), 449-467. https://doi.org/10.5465/1556404
Hitt, M. A., Dacin, M. T., Tyler, B. B., & Park, D. (1997). Understanding the differences in korean and us executives’strategic orientations. Strategic Management Journal, 18(2), 159-167. https://doi.org/10.1002/(SICI)1097-0266(199702)18:2<159::AID-SMJ870>3.0.CO;2-X
Huang, M.C., & Chiu, Y.P. (2018). Relationship governance mechanisms and collaborative performance: A relational life-cycle perspective. Journal of Purchasing and Supply Management, 24(3), 260-273. https://doi.org/10.1016/j.pursup.2017.12.002
Ireland, R. D., Hitt, M. A., & Vaidyanath, D. (2002). Alliance management as a source of competitive advantage. Journal of Management, 28(3), 413-446. https://doi.org/10.1016/S0149-2063(02)00134-4
Knoppen, D., & Sáenz, M. J. (2017). Interorganizational teams in low-versus high-dependence contexts. International Journal of Production Economics, 191, 15-25. https://doi.org/10.1016/j.ijpe.2017.05.011
Kohtamaki, M., Hakala, H., Partanen, J., Parida, V., & Wincent, J. (2015). The performance impact of industrial services and service orientation on manufacturing companies. Journal of Service Theory and Practice, 25(4), 463-485. https://doi.org/10.1108/JSTP-12-2013-0288
Langfield-Smith, K., & Smith, D. (2003). Management control systems and trust in outsourcing relationships. Management accounting research, 14(3), 281-307. https://doi.org/10.1016/S1044-5005(03)00046-5
Li, Y., Xie, E., Teo, HH, & Peng, MW (2010). Controle formal e controle social nas relações entre compradores e fornecedores nacionais e internacionais. Journal of Operations Management , 28 (4), 333-344. https://doi.org/10.1016/j.jom.2009.11.008
Liu, Y., Luo, Y., & Liu, T. (2009). Governing buyer–supplier relationships through transactional and relational mechanisms: Evidence from China. Journal of Operations Management, 27(4), 294-309. https://doi.org/10.1016/j.jom.2008.09.004
Lou, Z., Ye, A., Mao, J., & Zhang, C. (2022). Supplier selection, control mechanisms, and firm innovation: Configuration analysis based on fsQCA. Journal of Business Research, 139, 81-89. https://doi.org/10.1016/j.jbusres.2021.09.045
Mahama, H., & Chua, W. F. (2016). A study of alliance dynamics, accounting and trust-as-practice. Accounting, Organizations and Society, 51, 29-46. https://doi.org/10.1016/j.aos.2016.04.004
Md Auzair, S., Aman, A., Maelah, R., Amiruddin, R., & Hamzah, N. (2013). Management control in accounting outsourcing services. Business Strategy Series. https://doi.org/10.1108/17515631311325097
Moeller, K. (2010). Partner selection, partner behavior, and business network performance: An empirical study on German business networks. Journal of Accounting & Organizational Change, 6(1), 27-51. https://doi.org/10.1108/18325911011025687
O’Toole, T., & Donaldson, B. (2002). Relationship performance dimensions of buyer–supplier exchanges. European Journal of Purchasing & Supply Management, 8(4), 197-207. https://doi.org/10.1016/S0969-7012(02)00008-4
Parkhe, A. (1993). “Messy” research, methodological predispositions, and theory development in international joint ventures. Academy of Management Review, 18(2), 227-268. https://doi.org/10.5465/amr.1993.3997515
Poppo, L., & Zenger, T. (2002). Do formal contracts and relational governance function as substitutes or complements?. Strategic Management Journal, 23(8), 707-725. https://doi.org/10.1002/smj.249
Reusen, E., & Stouthuysen, K. (2020). Trust transfer and partner selection in interfirm relationships. Accounting, Organizations and Society, 81, 101081. https://doi.org/10.1016/j.aos.2019.101081
Ringle, C. M., Da Silva, D., & de Souza Bido, D. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13(2), 56-73. DOI: 10.5585/remark.v13i2.2717
Sarkar MB, Echambadi R, Cavusgil ST, Aulakh PS. (2001). The influence of complementarity, compatibility, and relationship capital on alliance performance. Journal of the academy of marketing Science, 29(4), 358-73. https://doi.org/10.1177/03079450094216
Schreiner, M., Kale, P., & Corsten, D. (2009). What really is alliance management capability and how does it impact alliance outcomes and success?. Strategic Management Journal, 30(13), 1395-1419. https://doi.org/10.1002/smj.790
Skjølsvik, T. (2016). Business-to-business professional service relationships under multiple logics. The Service Industries Journal, 36(5-6), 163-182. https://doi.org/10.1080/02642069.2016.1165670
Stouthuysen, K., Slabbinck, H., & Roodhooft, F. (2017). Formal controls and alliance performance: The effects of alliance motivation and informal controls. Management Accounting Research, 37, 49-63. https://doi.org/10.1016/j.mar.2017.03.002
Tangpong, C., Hung, K. T., & Ro, Y. K. (2010). The interaction effect of relational norms and agent cooperativeness on opportunism in buyer–supplier relationships. Journal of Operations Management, 28(5), 398-414. https://doi.org/10.1016/j.jom.2009.12.001
Tsou, H. T., Chen, J. S., & Wang, Z. Q. (2019). Partner selection, interorganizational coordination, and new service development success in the financial service industry. Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l'Administration, 36(2), 231-247. https://doi.org/10.1002/cjas.1487
Turker, D. (2014). Analyzing relational sources of power at the interorganizational communication system. European Management Journal, 32(3), 509-517. https://doi.org/10.1016/j.emj.2013.06.007
Wang, X., Wong Yiik, D., Teo, C.C., & Yuen Kum, F. (2019). A critical review on value co-creation: towards a contingency framework and research agenda. Journal of Service Theory and Practice, 29(2), 165-188. https://doi.org/10.1108/JSTP-11-2017-0209
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Anderson, S. W., & Dekker, H. C. (2005). Management control for market transactions: The relation between transaction characteristics, incomplete contract design, and subsequent performance. Management science, 51(12), 1734-1752. https://doi.org/10.1287/mnsc.1050.0456
Anderson, S. W., & Sedatole, K. L. (2003). Management accounting for the extended enterprise. Management accounting in the digital economy, 36.
Auh, S., Bell, S. J., McLeod, C. S., & Shih, E. (2007). Co-production and customer loyalty in financial services. Journal of retailing, 83(3), 359-370. https://doi.org/10.1016/j.jretai.2007.03.001
Bido, D. S, & da Silva, D. (2019). SmartPLS 3: especificação, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20(2), 1-31. https://doi.org/10.13058/raep.2019.v20n2.1545
Blumberg, B. F. (2001). Efficient partner search: Embedded firms seeking co‐operative partners. Journal of Mathematical Sociology, 25(4), 329-354. https://doi.org/10.1080/0022250X.2001.9990259
Bonamigo, A., Dettmann, B., Frech, C. G., & Werner, S. M. (2020). Facilitators and inhibitors of value co-creation in the industrial services environment. Journal of Service Theory and Practice, 30(6), 609-642. https://doi.org/10.1108/JSTP-03-2020-0061
Buskens, V., Batenburg, R. S., & Weesie, J. (2003). Embedded partner selection in relations between firms. In The governance of relations in markets and organizations. Emerald Group Publishing Limited. https://doi.org/10.1016/S0733-558X(02)20005-1
Caglio, A., & Ditillo, A. (2021). Reviewing interorganizational management accounting and control literature: a new look. Journal of Management Accounting Research, 33(1), 149-169. https://doi.org/10.2308/jmar-18-082
Cao, Z., & Lumineau, F. (2015). Revisiting the interplay between contractual and relational governance: A qualitative and meta-analytic investigation. Journal of Operations Management, 33, 15-42. https://doi.org/10.1016/j.jom.2014.09.009
Cho, M., Bonn, M. A., & Terrell, B. B. (2019). Interaction effects between contract specificity, competence trust and goodwill trust upon supplier opportunism and relational stability. International Journal of Contemporary Hospitality Management, 31(3), 1505-1524. https://doi.org/10.1108/IJCHM-01-2018-0091
Christ, M. H., Mintchik, N., Chen, L., & Bierstaker, J. L. (2015). Outsourcing the information system: Determinants, risks, and implications for management control systems. Journal of Management Accounting Research, 27(2), 77-120. https://doi.org/10.2308/jmar-50847
Christ, M. H., & Nicolaou, A. I. (2016). Integrated information systems, alliance formation, and the risk of information exchange between partners. Journal of Management Accounting Research, 28(3), 1-18. https://doi.org/10.2308/jmar-51509
Clark Jr, T. D., Zmud, R. W., & McCray, G. E. (1995). The outsourcing of information services: transforming the nature of business in the information industry. Journal of Information Technology, 10(4), 221-237. https://doi.org/10.1177/026839629501000403
Cohen, J. (1988). Statistical power analysis for the behavioral sciences: Jacob Cohen. J Am Stat Assoc, 84(363), 19-74.
Dekker, H. C. (2004). Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society, 29(1), 27-49. https://doi.org/10.1016/S0361-3682(02)00056-9
Dekker, H. C. (2008). Partner selection and governance design in interfirm relationships. Accounting, Organizations and Society, 33(7-8), 915-941. https://doi.org/10.1016/j.aos.2007.02.002
Dekker, H. C. (2016). On the boundaries between intrafirm and interfirm management accounting research. Management Accounting Research, 31, 86-99. https://doi.org/10.1016/j.mar.2016.01.001
Dekker, H. C., Kawai, T., & Sakaguchi, J. (2018). Contracting abroad: A comparative analysis of contract design in host and home country outsourcing relations. Management Accounting Research, 40, 47-61. https://doi.org/10.1016/j.mar.2017.09.003
Dekker, H. C., Mooi, E., & Visser, A. (2020). Firm enablement through outsourcing: A longitudinal analysis of how outsourcing enables process improvement under financial and competence constraints. Industrial Marketing Management, 90, 124-132. https://doi.org/10.1016/j.indmarman.2020.07.006
Dekker, H. C., Sakaguchi, J., & Kawai, T. (2013). Beyond the contract: Managing risk in supply chain relations. Management Accounting Research, 24(2), 122-139. https://doi.org/10.1016/j.mar.2013.04.010
Dekker, H. C., & Van den Abbeele, A. (2010). Organizational learning and interfirm control: The effects of partner search and prior exchange experiences. Organization Science, 21(6), 1233-1250. https://doi.org/10.1287/orsc.1090.0505
Ding, R., Dekker, H. C., & Groot, T. (2013). Risk, partner selection and contractual control in interfirm relationships. Management Accounting Research, 24(2), 140-155. https://doi.org/10.1016/j.mar.2013.04.007
Freeman, C. (1991). Networks of innovator: a synthesis of research issues. Research Policy, 20, 499–514. https://doi.org/10.1016/0048-7333(91)90072-X
Hair Jr., J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Håkansson, H.; Lind, J. (2007). Accounting in an Interorganizational Setting. In: Chapman, C. S.; Hopwood, A. G.; & Shields, M. D. (Orgs.), Handbook of management accounting research. Amsterdam: Elsevier. cap. 17, v. 2, 885-902.
Hitt, M. A., Dacin, M. T., Levitas, E., Arregle, J. L., & Borza, A. (2000). Partner selection in emerging and developed market contexts: Resource-based and organizational learning perspectives. Academy of Management Journal, 43(3), 449-467. https://doi.org/10.5465/1556404
Hitt, M. A., Dacin, M. T., Tyler, B. B., & Park, D. (1997). Understanding the differences in korean and us executives’strategic orientations. Strategic Management Journal, 18(2), 159-167. https://doi.org/10.1002/(SICI)1097-0266(199702)18:2<159::AID-SMJ870>3.0.CO;2-X
Huang, M.C., & Chiu, Y.P. (2018). Relationship governance mechanisms and collaborative performance: A relational life-cycle perspective. Journal of Purchasing and Supply Management, 24(3), 260-273. https://doi.org/10.1016/j.pursup.2017.12.002
Ireland, R. D., Hitt, M. A., & Vaidyanath, D. (2002). Alliance management as a source of competitive advantage. Journal of Management, 28(3), 413-446. https://doi.org/10.1016/S0149-2063(02)00134-4
Knoppen, D., & Sáenz, M. J. (2017). Interorganizational teams in low-versus high-dependence contexts. International Journal of Production Economics, 191, 15-25. https://doi.org/10.1016/j.ijpe.2017.05.011
Kohtamaki, M., Hakala, H., Partanen, J., Parida, V., & Wincent, J. (2015). The performance impact of industrial services and service orientation on manufacturing companies. Journal of Service Theory and Practice, 25(4), 463-485. https://doi.org/10.1108/JSTP-12-2013-0288
Langfield-Smith, K., & Smith, D. (2003). Management control systems and trust in outsourcing relationships. Management accounting research, 14(3), 281-307. https://doi.org/10.1016/S1044-5005(03)00046-5
Li, Y., Xie, E., Teo, HH, & Peng, MW (2010). Controle formal e controle social nas relações entre compradores e fornecedores nacionais e internacionais. Journal of Operations Management , 28 (4), 333-344. https://doi.org/10.1016/j.jom.2009.11.008
Liu, Y., Luo, Y., & Liu, T. (2009). Governing buyer–supplier relationships through transactional and relational mechanisms: Evidence from China. Journal of Operations Management, 27(4), 294-309. https://doi.org/10.1016/j.jom.2008.09.004
Lou, Z., Ye, A., Mao, J., & Zhang, C. (2022). Supplier selection, control mechanisms, and firm innovation: Configuration analysis based on fsQCA. Journal of Business Research, 139, 81-89. https://doi.org/10.1016/j.jbusres.2021.09.045
Mahama, H., & Chua, W. F. (2016). A study of alliance dynamics, accounting and trust-as-practice. Accounting, Organizations and Society, 51, 29-46. https://doi.org/10.1016/j.aos.2016.04.004
Md Auzair, S., Aman, A., Maelah, R., Amiruddin, R., & Hamzah, N. (2013). Management control in accounting outsourcing services. Business Strategy Series. https://doi.org/10.1108/17515631311325097
Moeller, K. (2010). Partner selection, partner behavior, and business network performance: An empirical study on German business networks. Journal of Accounting & Organizational Change, 6(1), 27-51. https://doi.org/10.1108/18325911011025687
O’Toole, T., & Donaldson, B. (2002). Relationship performance dimensions of buyer–supplier exchanges. European Journal of Purchasing & Supply Management, 8(4), 197-207. https://doi.org/10.1016/S0969-7012(02)00008-4
Parkhe, A. (1993). “Messy” research, methodological predispositions, and theory development in international joint ventures. Academy of Management Review, 18(2), 227-268. https://doi.org/10.5465/amr.1993.3997515
Poppo, L., & Zenger, T. (2002). Do formal contracts and relational governance function as substitutes or complements?. Strategic Management Journal, 23(8), 707-725. https://doi.org/10.1002/smj.249
Reusen, E., & Stouthuysen, K. (2020). Trust transfer and partner selection in interfirm relationships. Accounting, Organizations and Society, 81, 101081. https://doi.org/10.1016/j.aos.2019.101081
Ringle, C. M., Da Silva, D., & de Souza Bido, D. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13(2), 56-73. DOI: 10.5585/remark.v13i2.2717
Sarkar MB, Echambadi R, Cavusgil ST, Aulakh PS. (2001). The influence of complementarity, compatibility, and relationship capital on alliance performance. Journal of the academy of marketing Science, 29(4), 358-73. https://doi.org/10.1177/03079450094216
Schreiner, M., Kale, P., & Corsten, D. (2009). What really is alliance management capability and how does it impact alliance outcomes and success?. Strategic Management Journal, 30(13), 1395-1419. https://doi.org/10.1002/smj.790
Skjølsvik, T. (2016). Business-to-business professional service relationships under multiple logics. The Service Industries Journal, 36(5-6), 163-182. https://doi.org/10.1080/02642069.2016.1165670
Stouthuysen, K., Slabbinck, H., & Roodhooft, F. (2017). Formal controls and alliance performance: The effects of alliance motivation and informal controls. Management Accounting Research, 37, 49-63. https://doi.org/10.1016/j.mar.2017.03.002
Tangpong, C., Hung, K. T., & Ro, Y. K. (2010). The interaction effect of relational norms and agent cooperativeness on opportunism in buyer–supplier relationships. Journal of Operations Management, 28(5), 398-414. https://doi.org/10.1016/j.jom.2009.12.001
Tsou, H. T., Chen, J. S., & Wang, Z. Q. (2019). Partner selection, interorganizational coordination, and new service development success in the financial service industry. Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l'Administration, 36(2), 231-247. https://doi.org/10.1002/cjas.1487
Turker, D. (2014). Analyzing relational sources of power at the interorganizational communication system. European Management Journal, 32(3), 509-517. https://doi.org/10.1016/j.emj.2013.06.007
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Publicado
2023-11-19
Como Citar
Rengel, R., & Gasparetto, V. (2023). Influência dos critérios de seleção de parceiros e do uso de mecanismos de controle no desempenho da relação entre grandes empresas e fornecedores de serviços. Enfoque: Reflexão Contábil, 42(3), 112-127. https://doi.org/10.4025/enfoque.v42i3.63020
Seção
Artigos Originais
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