This title shows how accounting information and control mechanisms are used in decision-making, planning and control at an inter-organizational level and how accounting tools and techniques may support the development and management of external relationships with strategic partners. In 'global companies', the use of management control mechanisms has increasingly become decentralised from the management accounting department, this book covers these issues. In all functional areas (marketing, operations, human resources, etc.), those who are expected to be able to analyse and interpret accounting information collected from external partners, have to exercise cost control to ensure that profit targets are achieved and understand.Accounting and control tools are illustrated by real life case studies. This title describes the characteristics of interorganizational agreements, the use of control mechanisms across organizational boundaries and the use of accounting techniques in boundary-spanning context. It investigates management accounting control problems and mechanisms with external partner companies.