Samenvatting

This contribution discusses an empirical investigation into the management control system (MCS) of the Defense Telematics Organization (DTO), by means of a model originating from the profit sector (Van der Meer-Kooistra and Vosselman, 2000). The model describes how contractual relations can be brought about between an outsourcing party and a supplier and how these two parties can cooperate and control the risks that come with the outsourcing of activities. The application of the model to the relation between DTO and the defense organization indicates that a bureaucracy-based management control pattern is the most suitable at the moment. Actual practice is in line with this. Furthermore, the research shows that the present organization of the MCS may cause high transaction costs. Finally, it appears that the developments in the DTO market, combined with the vision that the regular and operational information provision are becoming more and more intertwined, have an impact on the considerations with regard to positioning DTO within the Defense organization, the government organization, or as an external partner. Subsequently, this positioning problem has consequences for the fit of a specific type of MCS.