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Über dieses Buch

A company’s ability to best exploit performance potentials within buyer-supplier relationships has become a critical success factor in securing competition and improving a company's overall performance. One powerful attempt to meet this challenge can be found in the application of cross-company management accounting approaches in order to execute performance control. However, implementation of suitable mechanisms and execution of control activities across company boundaries – commonly executed by both partners – is often insufficient because actual improvement potentials are not identified correctly. Embedded in a contingency-based research framework, the author combines several statistical methods to empirically analyze causal relationships between performance and contingent performance-determinants. Resulting in a control process-oriented guideline, findings support companies in the design and use of performance control systems in buyer-supplier relationships and open the field for further research.​

Inhaltsverzeichnis

Frontmatter

Need for research & theoretical framework

1. Practical relevance

Abstract
The work at hand addresses the design and use of formal management control systems (MCSs) in buyer-supplier relationships (BSRs). To provide a sound basis for the following discussion, a brief background is given and the relevance of the research project from a managerial perspective is indicated (chapter 1.1). Based on the identified issues, research objectives are defined (chapter 1.2), and the structure of the thesis is outlined (chapter 1.3).
Konstantin Gebert

2. Theoretical relevance

Abstract
Having identified the research objectives, required to meet the challenges of the design and use of formal MCS in BSRs in practice, relevance of the research project must now be assessed from a theoretical point of view. This can be done in four steps. First, the theoretical starting position needs to be clarified by identifying relevant research streams (chapter 2.1) and research gaps within these areas (chapter 2.2). Then, research questions can be developed and implications for the theoretical relevance can be derived (chapter 2.3).
Konstantin Gebert

3. Research framework and research subjects

Abstract
To being able to achieve the research objectives, stated in chapter 1.2, a theoretical framework must be developed, serving as a basis for answering the research questions, defined in chapter 2.3. This requires getting from a managerial to a theoretical perspective on the identified issues of formal performance control in BSRs. The following considerations are intended to enhance the theoretical foundation of the framework by sharpening the understanding of relevant conceptual aspects of BSRs. Moreover, it is used to clearly define the scope of the doctoral thesis.
Konstantin Gebert

4. Research design and positioning of research

Abstract
This chapter describes the design of the research project by outlining the basic methodologies applied (chapter 4.2) and the underlying theories (chapter 4.3). The description of the research design will be embedded in the process of classifying the research project's scientific-theoretical features, which terminates in a metamethodological categorization (chapter 4.4). Theoretical fundamentals, connecting theory, methodology and meta-methodology are provided in chapter 4.1.
Konstantin Gebert

Theory building & empirical analysis

5. Performance-control in buyer-supplier relationships: Development of a contingency-based framework for analysis

Abstract
Globalization has transformed the world into a highly integrated global market place, resulting in continuously growing customer orientation, shorter product life cycles and increasing competiveness. Companies deal with buyers and suppliers from different countries (Giunipero et al., 2008) and various functional activities have transcended companies' boundaries (Hsu, 2005).
Konstantin Gebert

6. Analysis of environmental influences on comparability of reliability, flexibility and inventory efficiency

Abstract
Buyer-supplier relationships (BSRs) and their efforts to derive value have become more and more complex over last two decades (Terpend, 2008). In particular, coordinative and cooperative processes between buyers and suppliers have a growing impact on companies' profitability, customer satisfaction, competitive capability and other performance areas (Cousins et al., 2008; Hult et al., 2007; Swink et al., 2007; Vickery et al., 2003).
Konstantin Gebert

7. Analysis of dyadic control activities’ mediating role in delivery reliability and flexibility

Abstract
Successfully managing inter-firm relationships in today's globalized business environments is a formidable challenge (e.g. Christopher, 2005; Presutti and Mawhinney, 2007; Meira et al., 2010). Efficiency and effectiveness of transactional processes at the buyer-supplier interface are particularly important due to their direct impact on customer satisfaction (Gunasekaran et al., 2004) and the company's intrafirm- performance (Swink et al., 2007).
Konstantin Gebert

Critical appraisal & future research

8. Conclusions, limitations and implications for future research

Abstract
In the following section research results and key findings of the three analysis phases are presented (chapter 8.1) and implications from a managerial (chapter 8.2) and scientific (chapter 8.2) perspective are drawn. Based on the findings limitations are discussed (chapter 8.4) and recommendations for future research are given (chapter 8.5).
Konstantin Gebert

Backmatter

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