Management accounting systems in supply chains: A concept and first empirical insights

Publikation: Beiträge in SammelwerkenAufsätze in SammelwerkenForschungbegutachtet

Standard

Management accounting systems in supply chains: A concept and first empirical insights. / Beske, Philip; Seuring, Stefan; Westhaus, Magnus.
Supply Management Research: Aktuelle Forschungsergebnisse 2011. Hrsg. / R. Bogaschewsky; M. Eßig; R. Lasch; W. Stölzle. 1. Aufl. Wiesbaden: Gabler Verlag, 2011. S. 337-350.

Publikation: Beiträge in SammelwerkenAufsätze in SammelwerkenForschungbegutachtet

Harvard

Beske, P, Seuring, S & Westhaus, M 2011, Management accounting systems in supply chains: A concept and first empirical insights. in R Bogaschewsky, M Eßig, R Lasch & W Stölzle (Hrsg.), Supply Management Research: Aktuelle Forschungsergebnisse 2011. 1 Aufl., Gabler Verlag, Wiesbaden, S. 337-350. https://doi.org/10.1007/978-3-8349-6691-9_16

APA

Beske, P., Seuring, S., & Westhaus, M. (2011). Management accounting systems in supply chains: A concept and first empirical insights. In R. Bogaschewsky, M. Eßig, R. Lasch, & W. Stölzle (Hrsg.), Supply Management Research: Aktuelle Forschungsergebnisse 2011 (1 Aufl., S. 337-350). Gabler Verlag. https://doi.org/10.1007/978-3-8349-6691-9_16

Vancouver

Beske P, Seuring S, Westhaus M. Management accounting systems in supply chains: A concept and first empirical insights. in Bogaschewsky R, Eßig M, Lasch R, Stölzle W, Hrsg., Supply Management Research: Aktuelle Forschungsergebnisse 2011. 1 Aufl. Wiesbaden: Gabler Verlag. 2011. S. 337-350 doi: 10.1007/978-3-8349-6691-9_16

Bibtex

@inbook{229c6cf880574a66af24324779ecaa23,
title = "Management accounting systems in supply chains: A concept and first empirical insights",
abstract = "The concept of management accounting for supply chains (or supply chain controlling) can be used as a process map for practitioners and researchers alike to be able to identify strengths and weaknesses in their supply chain controlling. The research presented in this paper is first based on a Delphi-study and literature review. Subsequently, a series of expert interviews in North-Hesse companies was conducted. The article provides insights that companies mainly focus on the operation phase of the supply chain. Despite claims to enhance relationships with suppliers, internal systems and functional integration need improvement, which is reflected in the managers´ opinions and in the focus on their intra-corporate supply chain. Trust and infrastructural integration also need being improved.",
keywords = "Sustainability sciences, Management & Economics",
author = "Philip Beske and Stefan Seuring and Magnus Westhaus",
year = "2011",
doi = "10.1007/978-3-8349-6691-9_16",
language = "English",
isbn = "978-3834929570",
pages = "337--350",
editor = "R. Bogaschewsky and M. E{\ss}ig and R. Lasch and W. St{\"o}lzle",
booktitle = "Supply Management Research",
publisher = "Gabler Verlag",
address = "Germany",
edition = "1",

}

RIS

TY - CHAP

T1 - Management accounting systems in supply chains

T2 - A concept and first empirical insights

AU - Beske, Philip

AU - Seuring, Stefan

AU - Westhaus, Magnus

PY - 2011

Y1 - 2011

N2 - The concept of management accounting for supply chains (or supply chain controlling) can be used as a process map for practitioners and researchers alike to be able to identify strengths and weaknesses in their supply chain controlling. The research presented in this paper is first based on a Delphi-study and literature review. Subsequently, a series of expert interviews in North-Hesse companies was conducted. The article provides insights that companies mainly focus on the operation phase of the supply chain. Despite claims to enhance relationships with suppliers, internal systems and functional integration need improvement, which is reflected in the managers´ opinions and in the focus on their intra-corporate supply chain. Trust and infrastructural integration also need being improved.

AB - The concept of management accounting for supply chains (or supply chain controlling) can be used as a process map for practitioners and researchers alike to be able to identify strengths and weaknesses in their supply chain controlling. The research presented in this paper is first based on a Delphi-study and literature review. Subsequently, a series of expert interviews in North-Hesse companies was conducted. The article provides insights that companies mainly focus on the operation phase of the supply chain. Despite claims to enhance relationships with suppliers, internal systems and functional integration need improvement, which is reflected in the managers´ opinions and in the focus on their intra-corporate supply chain. Trust and infrastructural integration also need being improved.

KW - Sustainability sciences, Management & Economics

U2 - 10.1007/978-3-8349-6691-9_16

DO - 10.1007/978-3-8349-6691-9_16

M3 - Contributions to collected editions/anthologies

SN - 978-3834929570

SP - 337

EP - 350

BT - Supply Management Research

A2 - Bogaschewsky, R.

A2 - Eßig, M.

A2 - Lasch, R.

A2 - Stölzle, W.

PB - Gabler Verlag

CY - Wiesbaden

ER -

DOI