Supply chain management and activity-based costing

2017 ◽  
Vol 47 (8) ◽  
pp. 712-735 ◽  
Author(s):  
Erik Hofmann ◽  
Jan Bosshard
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Management Accounting ◽  
Activity Based Costing ◽  
Automatic Data ◽  
Chain Management ◽  
Content Type ◽  
Reference Framework ◽  
Practical Implications

Purpose The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments. Design/methodology/approach The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature. Findings The review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains. Practical implications The review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set. Originality/value This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.

Cultural dimensions and supply chain management

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Cultural Dimensions ◽  
Chain Management ◽  
Content Type ◽  
Pertinent Information ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings The increasing relevance of culture to supply chain management is indicated by the number and scope of studies that currently exist. However, significant shortcomings prevail that might be addressed by the development of an appropriate framework able to measure interaction between individual, organizational and network cultural levels. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Supply chain corruption practices circumventing sustainability standards: wolves in sheep's clothing

2020 ◽  
Vol 40 (12) ◽  
pp. 1873-1907
Author(s):  
Bruno S. Silvestre ◽  
Fernando Luiz E. Viana ◽  
Marcelo de Sousa Monteiro
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Secondary Data ◽  
The Novel ◽  
Sustainable Supply Chain ◽  
Chain Management ◽  
Content Type ◽  
Sustainability Standards ◽  
Business Corruption

PurposeA growing number of private, voluntary and mandatory sustainability standards have recently emerged. However, supply chain corruption practices as mechanisms to circumvent sustainability standards have also grown and occur regularly. This paper strives to elaborate theory on the intersection of institutional theory, business corruption and the sustainability standards literature by investigating factors that influence the emergence of supply chain corruption practices.Design/methodology/approachBased on secondary data, four in-depth case studies of supply chain corruption practices are investigated through the use of adaptive theory and the method of constant comparisons to elaborate theory on this important phenomenon.FindingsThe paper suggests that although sustainability standards can improve supply chain sustainability performance, if they are adopted only symbolically and not substantively, unanticipated outcomes such as supply chain corruption may occur. The study proposes a typology of supply chain corruption practices, further explores the symbolic adoption of sustainability standards in supply chains and proposes the novel construct of “social isomorphism for corruption.” Since focal companies play central roles in leading supply chain corruption practices, we reason that they can also play a pivotal role in preventing supply chain corruption practices by promoting the substantive adoption of sustainability standards across their supply chains.Originality/valueThis paper elaborates theory on the challenging phenomenon of corruption in supply chains by linking the supply chain management literature to the corruption and the sustainability discourses and offers important insights to aid our understanding on the topic. It generates six propositions and four contributions to the sustainable supply chain management theory, practice and policy.

An analysis of keywords used in the literature on green supply chain management

2015 ◽  
Vol 38 (2) ◽  
pp. 166-194 ◽  
Author(s):  
Amulya Gurtu ◽  
Cory Searcy ◽  
M.Y. Jaber
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Reverse Logistics ◽  
Green Supply Chain Management ◽  
Green Supply Chain ◽  
Chain Management ◽  
Content Type ◽  
Sustainable Supply Chains ◽  
Green Supply Chains

Purpose The purpose of this paper is to analyze the keywords used in peer-reviewed literature on green supply chain management. Design/methodology/approach To determine the keywords that were used in this area, an analysis of 629 papers was conducted. The papers were identified through searches of 13 keywords on green supply chains. Trends in keyword usage were analyzed in detail focusing on examining variables such as the most frequently used journals/keywords, their frequencies, citation frequency and research contribution from different disciplines/countries. Findings A number of different terms have been used for research focused on the environmental impacts of supply chains, including green supply chains, sustainable supply chains, reverse logistics and closed-loop supply chains, among others. The analysis revealed that the intensity of research in this area has more than tripled in the past six years and that the most used keyword was “reverse logistics”. The use of the terms “green supply chains” and “sustainable supply chains” is increasing, and the use of “reverse logistics” is decreasing. Research limitations/implications The analysis is limited to 629 papers from the Scopus database during the period of 2007 and 2012. Originality/value The paper presents the first systematic analysis of keywords used in the literature on green supply chains. Given the broad array of terms used to refer to research in this area, this is a needed contribution. This work will help researchers in choosing keywords with high frequency and targeting journals for publishing their future work. The paper may also provide a basis for further work on developing consolidated definitions of terms focused on green supply chain management.

On data and connectivity in complete supply chains

2019 ◽  
Vol 25 (5) ◽  
pp. 1145-1163 ◽  
Author(s):  
Per Engelseth ◽  
Judith Molka-Danielsen ◽  
Brian E. White
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Process Development ◽  
Chain Management ◽  
Content Type ◽  
Management Discourse ◽  
End To End ◽  
Chain Organization

Purpose The purpose of this paper is to question the applicability of recent industry-derived terms such as “Big Data” (BD) and the “Internet of things” (IoT) in a supply chain managerial context. Is this labeling useful in managing the operations found in supply chains? Design/methodology/approach BD and IoT are critically discussed in the context of a complete supply chain organization. A case study of banana supply from Costa Rica to Norway is provided to empirically ground this research. Thompson’s contingency theory, Alderson’s functionalistic end-to-end “marketing channels” model, Penrose’s view of supply purpose associated with service provision, and particularities of banana supply reveal how end-to-end supply chains are complex systems, even though the product distributed is fairly simple. Findings Results indicate that the usefulness of BD in supply chain management discourse is limited. Instead its connectivity is facilitated by what is now becoming commonly labeled as IoT, people, devices and documents that are useful when taking an end-to-end supply chain perspective. Connectivity is critical to efficient contemporary supply chain management. Originality/value BD and IoT have emerged as a part of contemporary supply chain management discourse. This study directs attention to the importance of scrutinizing emergent and actual discourse in managing supply chains, that it is not irrelevant which words are applied, e.g., in research on information-enabled supply process development. Often the old words of professional terminology may be sufficient or even better to help manage supply.

Smart supply chain management: a review and implications for future research

2016 ◽  
Vol 27 (2) ◽  
pp. 395-417 ◽  
Author(s):  
Lifang Wu ◽  
Xiaohang Yue ◽  
Alan Jin ◽  
David C. Yen
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Future Research ◽  
It Infrastructure ◽  
Chain Management ◽  
Content Type ◽  
Intelligent Decision Making ◽  
Intelligent Decision ◽  
Smart Supply Chain Management

Purpose – As traditional supply chains are increasingly becoming intelligent with more objects embedded with sensors and better communication, intelligent decision making and automation capabilities, the new smart supply chain presents unprecedented opportunities for achieving cost reduction and enhancing efficiency improvement. The purpose of this paper is to study and explore the currents status and remaining issues of smart supply chain management. Design/methodology/approach – A literature review is conducted to synthesize the earlier work in this area, and to conceptualize and discuss the smart supply chain characteristics. Further, the authors formulate and investigate five key research topics including information management, IT infrastructure, process automation, advanced analytics, and supply chain integration. Findings – Studies in those aforementioned subject fields are reviewed, categorized, and analyzed based on the review questions defined in the study. It is notable that while the topics of converging atoms with digits are increasingly attracting attention from researchers and practitioners alike, there are many more interesting research questions needing to be addressed. Originality/value – The paper provides original and relevant guidance for supply chain management researchers and practitioners on developing smart supply chains.

Africa as a source location: literature review and implications

2014 ◽  
Vol 9 (3) ◽  
pp. 424-438 ◽  
Author(s):  
Oguji Nnamdi ◽  
Richard Owusu
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Literature Review ◽  
Supply Chains ◽  
Keyword Search ◽  
Value Added ◽  
Total Quality ◽  
Scholarly Journals ◽  
Chain Management ◽  
Content Type

Purpose – The purpose of this paper is to explore the scope of sourcing research in Sub-Sahara African (SSA) from scholarly journals published from 1980 to 2013 on sourcing-related issues. The study identifies what is known about sourcing from this region and the implications for managers and researchers in supply chain management. Design/methodology/approach – Totally, 40 scholarly journals (supply chain journals and other journals publishing on diverse business topics) were found relevant and reviewed. Content (all field) search using the names of each SSA countries (e.g. Nigeria, South Africa, Ghana, etc.) was carried out in the supply chain journals to filter out articles discussing sourcing-related topics. For other business journals, keyword search was performed (procurement, sourcing, purchasing, outsourcing, supplier relations, supplier selection, supplier development, supply management, offshore, supply chain and logistics). Findings – The literature review suggests that studies discussing sourcing issues in SSA have focussed mainly on challenges of sourcing from SSA, and they provide some insights on implementation of supply chain tools such as total quality management, negotiating and selecting suppliers from SSA, and just-in time purchasing. However, the authors found that there is an under-representation of this region in supply chain management literature. More so, the articles discussing sourcing issues in Africa are limited in scope empirically and theoretically in comparison with the large amount of contributions in other emerging economies of Asia and developed economies. Research limitations/implications – The limited amount of publications and contributions does not allow us to provide an integrated framework for sourcing from SSA. Practical implications – There is a need for future research to explore how the SSA context could enhance theorizing in supply chains. Also, there is need for researchers to extend the sourcing debate from the over emphasis on technology sourcing, knowledge intensive service outsourcing and component sourcing to other lower value-added products such as agricultural products and other raw materials sourced in SSA. Originality/value – This paper is one of the first to explore the scope of sourcing in Africa. As the findings suggest, there have been limited amount of papers published about this region. The review provides a perspective for researchers to explore this region and to aid theory development in supply chains. It also provided implications on how to support research publication focussing on this region and how to inform managerial perceptions on sourcing from SSA.

scholarly journals Towards a Supply Chain 4.0 on the post-COVID-19 pandemic: a conceptual and strategic discussion for more resilient supply chains

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Guilherme F. Frederico
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Empirical Studies ◽  
Chain Management ◽  
Content Type ◽  
Practical Applications ◽  
Disruptive Technologies ◽  
Strategic Direction ◽  
Difficult Times

Purpose This paper aims to present a grounded and strategic discussion regarding Supply Chain 4.0 as a management system orientation for the post-COVID-19 period as well as propose some research directions thereof. Design/methodology/approach For the development of this paper, some theoretical insights were provided based on the literature related to Supply Chain and Industry 4.0. A discussion regarding the constructs of Supply Chain 4.0 on the context of the post-COVID-19 outbreak is developed as well. Findings The discussion, herein, shows that the disruptive technologies might play a crucial role to become supply chains more responsive and resilient to sudden events such as COVID-19. Then a Supply Chain 4.0 is a transformational strategic orientation to be considered on the aspect of supply chain management for the post-pandemic period. Some research questions are proposed at the end of this paper with the aim to further address this subject. Research limitations/implications This paper provides timely insights for researchers and practitioners which might imply on the further research deployments and practical applications although it demands future empirical studies to validate the propositions herein presented. Practical implications Practitioners can be benefited from this paper on having new insights and a strategic direction on regards supply chain management for the post-pandemic period with focus on a technology-driven strategy for supply chains. Originality/value This paper is unique because it brings an unexplored relationship between Supply Chain 4.0 and COVID-19 pandemic. It also significantly contributes to new directions and views for the supply chain management field from these challenging and difficult times of coronavirus global outbreak.

scholarly journals Opportunities and limitations of public blockchain-based supply chain traceability

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Oliver Bischoff ◽  
Stefan Seuring
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Information Exchange ◽  
Future Research ◽  
Chain Management ◽  
Content Type ◽  
The Public ◽  
Blockchain Technology ◽  
Privacy Model

PurposeBlockchain technology is provoking significant disruptions, thereby affecting supply chain management. This study endeavoured to advance research regarding blockchain-based supply chain traceability by identifying the opportunities and limitations that accompany the adoption of public blockchains. Therefore, the purpose of the study is to contribute to contemporary supply chain research by an assessment of blockchain technology and its linkages to traceability.Design/methodology/approachThis paper is conceptual. The authors summarised the relevant literature on the concepts of supply chain traceability, conceptualised key elements exclusive to the public blockchain and highlighted opportunities and limitations in implementing traceability using blockchains.FindingsIncompatibilities were identified between general traceability and the public blockchain. However, when embracing the blockchain's privacy model, the blockchains can support information exchange in supply chains where vulnerability towards third parties, the confidentiality of information, or the privacy of participants are concerns. Furthermore, the public blockchain can support areas of supply chains where institutional interest is lacking.Originality/valueThis is one of the first papers in an international supply chain management journal to critically analyse the intersection of specific blockchain characteristics and supply chain traceability requirements. The authors thereby add to the discussion of designs for a disintermediated, peer-to-peer models and guide researchers and practitioners alike in exploring the application of disruptive change from blockchain technologies. By setting focus on the privacy model, the paper identifies the potential application and future research approaches to exploit the elementary strength of the blockchain.

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