Author
Eva Labro
Other affiliations: Katholieke Universiteit Leuven, London School of Economics and Political Science
Bio: Eva Labro is an academic researcher from University of North Carolina at Chapel Hill. The author has contributed to research in topics: Activity-based costing & Management accounting. The author has an hindex of 20, co-authored 53 publications receiving 3714 citations. Previous affiliations of Eva Labro include Katholieke Universiteit Leuven & London School of Economics and Political Science.
Papers published on a yearly basis
Papers
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TL;DR: In this paper, a review of decision methods reported in the literature for supporting the supplier selection process is presented, based on an extensive search in the academic literature, and the proposed methods specifically accommodate for buying situations for which few or no decision models were published so far.
1,492 citations
01 Jan 1998
TL;DR: In this article, the authors propose to use the concept of Total Cost of Ownership as a basis for comparing vendor selection models and illustrate the comparison with a real life data set of the purchasing problem of ball bearings at Cockerill Sambre, a Belgian multinational company in the steel industry.
Abstract: Abstract Many different vendor selection models have been published in the purchasing literature. However there has been no systematic approach to compare the relative efficiency of the systems. In this paper we propose to use the concept of Total Cost of Ownership as a basis for comparing vendor selection models. We illustrate the comparison with a real life data set of the purchasing problem of ball bearings at Cockerill Sambre, a Belgian multinational company in the steel industry. From a Total Cost of Ownership perspective mathematical programming models outperform rating models and multiple item models generate better results than single item models for this specific case study.
392 citations
TL;DR: In this paper, the authors propose to use the concept of Total Cost of Ownership as a basis for comparing vendor selection models and illustrate the comparison with a real life data set of the purchasing problem of ball bearings at Cockerill Sambre, a Belgian multinational company in the steel industry.
379 citations
TL;DR: In this article, the authors show that firms' ability to avoid taxes is affected by the quality of their internal information environment, with lower effective tax rates (ETRs) for firms that have high internal information quality.
243 citations
TL;DR: In this article, the authors examine the research processes in two very different CRA studies, Degraeve et al. (2000b) and Tuomela (2000a), using the seven-step model suggested by Lukka.
Abstract: About a decade ago, the constructive research approach (CRA) was proposed by Kasanen et al. (1993) as a specific opportunity for management accounting researchers to engage in solving problems relevant to managers. While the advocates of the CRA have argued in favour of its theoretical contribution potential and have shown that it satisfies the requirements of valid applied research, only very few studies using this particular approach have been published in major research journals. Our objective is to discuss the CRA methodology, both from a descriptive and from a prescriptive or normative perspective. We examine the research processes in two very different CRA studies, Degraeve et al. (2000b) and Tuomela (2000a), using the seven-step model suggested by Lukka (2000). We give practical exemplary methodological guidance for other researchers who wish to try out the CRA or obtain a better understanding of this methodology. While so doing, we also show that the CRA can provide researchers with interesting re...
157 citations
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Journal Article•
TL;DR: One of the books that can be recommended for new readers is experience and education as mentioned in this paper, which is not kind of difficult book to read and can be read and understand by the new readers.
Abstract: Preparing the books to read every day is enjoyable for many people. However, there are still many people who also don't like reading. This is a problem. But, when you can support others to start reading, it will be better. One of the books that can be recommended for new readers is experience and education. This book is not kind of difficult book to read. It can be read and understand by the new readers.
5,478 citations
TL;DR: In this paper, the authors present a review of various quantitative models for managing supply chain risks and relate various supply chain risk management strategies examined in the research literature with actual practices, highlighting the gap between theory and practice, and motivate researchers to develop new models for mitigating supply chain disruptions.
2,085 citations
TL;DR: Evidence is provided that the multi-criteria decision making approaches are better than the traditional cost-based approach, but also aids the researchers and decision makers in applying the approaches effectively.
2,000 citations
TL;DR: In this paper, a review of decision methods reported in the literature for supporting the supplier selection process is presented, based on an extensive search in the academic literature, and the proposed methods specifically accommodate for buying situations for which few or no decision models were published so far.
1,492 citations
TL;DR: In this study, TOPSIS method combined with intuitionistic fuzzy set is proposed to select appropriate supplier in group decision making environment and Intuitionistic fuzzy weighted averaging (IFWA) operator is utilized to aggregate individual opinions of decision makers for rating the importance of criteria and alternatives.
Abstract: Supplier selection, the process of finding the right suppliers who are able to provide the buyer with the right quality products and/or services at the right price, at the right time and in the right quantities, is one of the most critical activities for establishing an effective supply chain. On the other hand, it is a hard problem since supplier selection is typically a multi criteria group decision-making problem involving several conflicting criteria on which decision maker's knowledge is usually vague and imprecise. In this study, TOPSIS method combined with intuitionistic fuzzy set is proposed to select appropriate supplier in group decision making environment. Intuitionistic fuzzy weighted averaging (IFWA) operator is utilized to aggregate individual opinions of decision makers for rating the importance of criteria and alternatives. Finally, a numerical example for supplier selection is given to illustrate application of intuitionistic fuzzy TOPSIS method.
1,278 citations