Journal ArticleDOI
Value Chain Analysis in Interfirm Relationships: A Field Study.
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In this paper, the authors present a case study on the use of an activity-based costing (ABC) model by a large UK retail firm and a group of suppliers for supporting their supply chain management (SCM) practices.About:
This article is published in Management Accounting Research.The article was published on 2003-03-01. It has received 424 citations till now. The article focuses on the topics: Supply chain & Value chain.read more
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Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study
TL;DR: In this article, the authors identify a key dimension of SPMS, integrative information, as being instrumental in assisting managers deliver positive strategic outcomes, and develop a model that predicts that integrative SPMS will enhance the strategic competitiveness of organizations.
Journal ArticleDOI
An exploratory investigation of an integrated contingency model of strategic management accounting
TL;DR: In this article, the effect of strategic choices, market orientation, and company size on two distinct dimensions of strategic management accounting (SMA) and, in turn, the mediating effect of SMA on company performance was examined.
Journal ArticleDOI
Emerging themes in management control: a review of recent literature
TL;DR: Otley et al. as mentioned in this paper present a review of management control, focusing on the following emerging themes; decision making for strategic control; performance management for strategic controlling; control models for performance management and measurement; management control and new forms of organisation; control and risk; culture and control; and practice and theory.
Book ChapterDOI
Theorizing Contingencies in Management Control Systems Research
TL;DR: Contingency-based research has a long tradition in the study of management control systems (MCS), and researchers have attempted to explain the effectiveness of MCS by examining designs that best suit the nature of the environment, technology, size, structure, strategy and national culture as mentioned in this paper.
Journal ArticleDOI
Open-book accounting in networks Potential achievements and reasons for failures
Peter Kajüter,Harri I. Kulmala +1 more
TL;DR: In this paper, a case study of a German car manufacturing network describes open-book accounting practice in detail, and the results of a cross-case analysis in three Finnish manufacturing networks reveal six major reasons why openbook accounting fails.
References
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Book
Case Study Research: Design and Methods
TL;DR: In this article, buku ini mencakup lebih dari 50 studi kasus, memberikan perhatian untuk analisis kuantitatif, membahas lebah lengkap penggunaan desain metode campuran penelitian, and termasuk wawasan metodologi baru.
Journal ArticleDOI
The Economic Institutions of Capitalism
TL;DR: The Economic Institutions of Capitalism as mentioned in this paper is a seminal work in the field of economic institutions of capitalism. Journal of Economic Issues: Vol. 21, No. 1, pp. 528-530.
Journal ArticleDOI
Does Familiarity Breed Trust? The Implications of Repeated Ties for Contractual Choice in Alliances
TL;DR: In this article, the authors explored the factors that explain the choice of governance structures in interfirm alliances and found that repeated alliances between two partners are less likely than other alliances to be organized using equity.