Abstract
The purpose of this paper is to explain the current state of the management control problems in inter-organizational relationships. In recent years, inter-organizational management has been a major component of competitive strategy to increase organizational productivity and profitability. For the purpose of research, I present a case study on the use of the inter-organizational management control systems (MCS) by a large Japanese manufacturing company. Finally, I find in particular the importance of management control factors associated with the activities in inter-organizational relationships.