Data available from the author upon request Impact of Management Control Systems ’ Intensity of Use on Joint Venture’s Performance: an Empirical Assessment

This paper contributes to the discussion of management control systems in international JVs (Groot and Merchant, 2000). To answer if intensity of use of management control systems play a role in perceived JV performance I used a contingent model to test data from 65 JVs in the motor and auto parts industry. The findings show that the impact on management control systems ’ intensity of use of some factors varies due to the role that each partner plays in the JV, which is shaped by the assets committed. High performers use management control systems more intensively to overcome the two main sources of uncertainty faced by the JV: local market conditions and product/process technology. Alternative explanations of JV performance are partners ’ trust and cultural fit (Das and Teng, 2001), however the results of partners strategic fit was not conclusive