DETERMINANTS OF THE (NON) ADOPTION OF INTERORGANIZATIONAL COSTS MANAGEMENT IN FOOTWEAR INDUSTRIES OF NOVA SERRANA, MINAS GERAIS

Abstract

This study is based on the premise that Interorganizational Cost Management (ICM)
is a management tool that can be adopted by companies in cooperation activities and
sharing operations that involve the costs of a value chain. Thus, this research sought
to verify if there is adoption of ICM in the footwear industry of Nova Serrana, Minas
Gerais, and the explanatory factors. Therefore, the objective was to identify the
determining factors of ICM adoption or not in footwear industries in Nova Serrana,
Minas Gerais. This is a multi-case study in three companies in the footwear industry,
using semi-structured interviews, based on studies by Duarte (2017) and Souza
(2008). The results showed that, despite the existence of stable relationships between
the analyzed industries and their suppliers and customers, there are indications for the
non-adoption of ICM in the analyzed companies. There are factors that influence the
effectiveness of relationships and each industry has a specific environment. The main
limiting factor was the fear of sharing differentials and information due to lack of trust,
and the existence of opportunistic behaviors, in an environment of private and
profitable searches, confirming the Agency Theory.