A research on dynamic process of supplier selection, monitoring, and evaluation.

本研究的目的是分析采购与供应商之间在选择、监控与评估中交互实施的组织间控制过程。首先，我们对跨组织管理会计领域进行了全面的文献综述。其次，我们实施档案数据分析，讨论财务和非财务信息的使用如何影响客户关系及其行为。第三，在定性和定量研究的基础上，从风险因素的角度探讨了组织间控制结构的决定因素。

The purpose of this research is to analyze the inter-organizational control process that is implemented interactively in selection, monitoring, and evaluation between buyers and suppliers. First we conducted the comprehensive literature review on inter-organizational management accounting field. Second, we implemented the archival data analysis to discuss how the use of financial and non-financial information affects the customer relationship and their behavior. Third, based on the qualitative and quantitative research, we explore the determinants, from the view of risk factor, of inter-organizational control structure.