Management control and performance of international alliances

Document Type

Conference Proceeding


Macao Accounting and Finance Association


Faculty of Business and Law


School of Accounting, Finance and Economics / Centre for Innovative Practice




This article was originally published as: Djajadikerta, G. H., & Trireksani, T. (2011). Management control and performance of international alliances. Paper presented at the 2011 Macao International Symposium on Accounting and Finance, Macao Polytechnic Institute, Macao, China. Original article available here


Changes in the complexity of relationships between international alliances and their environments have led to an increase in control problems, and some authors have called for more research effort to be invested in investigating a suitable framework for control in international alliances. This paper takes in the emerging concept of self-organizing systems into research on control systems in international joint ventures (IJVs), and analyzes the relationships among variables within the complexity-control-outcomes framework. Structural equation modeling is used to explore new insights into the roles of management control systems in affecting IJVs’ performance of Australian IJVs in Indonesia, from the perspective of alliance complexity constraints.