Management accounting systems in supply chains: A concept and first empirical insights
Publikation: Beiträge in Sammelwerken › Aufsätze in Sammelwerken › Forschung › begutachtet
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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 Sammelwerken › Aufsätze in Sammelwerken › Forschung › begutachtet
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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 -