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This study aims to analyze the effects of interorganizational cost management and opportunism on the reflexes of relational norms on satisfaction with interorganizational cooperation in franchised companies. The collective synergy arising from these relationships mainly seeks to increase competitiveness and commercial development. Windolph and Moeller observed that interorganizational cost management increases satisfaction in the relationship with partners, while relational norms attenuate the negative effect on supplier satisfaction.

A survey was carried out with managers of franchised companies in the food industry. The managers were identified on the social network Linkedin. After that, an invitation was sent to participate in the research. A total of 88 valid responses were obtained. The questionnaire consists of 40 extracted assertions. A pre-test was carried out to verify the comprehensibility of the wording of the assertions. Structural equation modeling with partial least squares (PLS-SEM) was used for data analysis. For analysis, validation and adequacy tests of the model were carried out, and executed in the software SmartPLS.

Survey results reveal that interorganizational cost management increases franchisor relationship satisfaction. Relational social norms mitigate the negative effect of opportunism on satisfaction with cooperation. And interorganizational cost management plays an important role in the relationship between relational norms and satisfaction with cooperation between franchisor and franchisees.

However, limitations resulting from the methodological design of the research must be considered in the interpretation of the results, at the same time that they provide opportunities for new research. As for the methodological aspects, the study cannot be generalized to other branches of companies, because it is a sector with franchises with specific characteristics. It should also be considered that the study was limited to investigating the proposed model, but other constructs can be observed in the literature. Finally, to empirically assess the constructs of the theoretical model, research instruments from studies other than those considered here can be used.

This study contributes with relevant literature and the management practice of interorganizational cooperation by empirically demonstrating the importance of interorganizational cost management as a management control mechanism and to mitigate the effects of opportunism between franchisor and franchisees.

It also contributes to the inclusion of social norms in the relationship between franchisor and franchisees with a view to increasing franchisee satisfaction with their franchisor, which also aims to mitigate the impacts of opportunism in this relationship. It contributes to the social order, as they reveal ways to mitigate possible conflicts between franchisor and franchisee and generate greater transparency in the relationship.

This study is justified by the fact that it investigates relational aspects of cooperation between franchisor and franchisees, a form of interorganizational cooperation that is growing in the market. It is also justified by highlighting the importance of interorganizational cost management as a means of mitigating the opportunistic effects between franchisor and franchisees, proving to be an important management mechanism. Research is especially important because interorganizational strategies have been spreading in corporate environments (Dekker, Ding & Groot, 2016) and the maintenance of the relationship is dependent on satisfaction with cooperation.

The purpose of this paper is to analyze the influence of online hotel reviews (OHRs) on the fit between strategy and use of the management control system (MCS) in small- and medium-sized hotels in Brazil. The study analyzed the influence of the variable OHR on the fit between the deliberate strategy and emergent strategy, as well as the diagnostic use and interactive use, of MCS.

The study was carried out with the application of a questionnaire in small- and medium-sized hotels in Brazil. The analyses are based on 78 responses from Brazilian hotels. The analysis used the modeling of structural equations by parts (SmartPLS).

The results show the influence that external variables have in the adjustment of management systems. Specifically, the authors present quantitative evidence that OHR plays an important role in the adjustment between the deliberate strategy and the diagnostic use of MCS.

The results have several implications for research and practice.

The results have several implications for research and practice. A practical implication of this work is to understand how external variables (e.g. OHR) can be important in the fit of management systems. This study offers value for managers in that it supports the argument that hotels can benefit from the use of OHR in the MCS fit.

This study provides evidence for the influence of external variables, such as OHR, on the fit between strategy and MCS use. The study contributes to the literature by providing new evidence of the role of guest evaluations in aligning strategies with the use of MCS.