The Exercise of Interfirm Power and Its Repercussions in U.S.-Japanese Channel Relationships

1993 ◽  
Vol 57 (2) ◽  
pp. 1-10 ◽  
Author(s):  
Jean L. Johnson ◽  
Tomoaki Sakano ◽  
Joseph A. Cote ◽  
Naoto Onzo
Keyword(s):  
Factor Structure ◽  
Distribution Channel ◽  
Consumer Products ◽  
Power Sources ◽  
Channel Relationships ◽  
Bases Of Power

The study investigates how Japanese distributors of U.S. manufactured consumer products perceive the exercise of power sources by both themselves and their U.S. suppliers in the across-culture distribution channel. The mediated and nonmediated bases of power found in domestic relationships were not replicated in Japanese distributors’ perceptions. Results indicate a factor structure based on nurturing and authoritative bases of power. The Japanese also react to the exercise of power sources in a slightly different manner than Western channel participants.

Dealer Dependence Levels and Reciprocal Actions in a Channel of Distribution in a Developing Country

1989 ◽  
Vol 53 (1) ◽  
pp. 50-69 ◽  
Author(s):  
Gary L. Frazier ◽  
James D. Gill ◽  
Sudhir H. Kale
Keyword(s):  
Developing Countries ◽  
Conceptual Framework ◽  
Tungsten Carbide ◽  
Developing Country ◽  
Empirical Studies ◽  
Distribution Channel ◽  
Carbide Tool ◽  
Channel Relationships ◽  
Tungsten Carbide Tool ◽  
Channel Theory

The primary purpose of this article is to expand our understanding of the dependence and reciprocal action constructs in distribution channel relationships. The authors develop a conceptual framework for channel relationships involving the exchange of industrial products within sellers' markets in developing countries. The framework is tested with data collected in the tungsten carbide tool industry in India. Results are generally supportive of the conceptual framework and illustrate the need to (1) take the channel context into account in developing channel theory and (2) perform empirical studies in a wide variety of channel settings.

scholarly journals Internal Controls For The Revenue Cycle: A Checklist For The Consumer Products Industry

2010 ◽  
Vol 9 (8) ◽  
Author(s):  
Tim Heinze ◽  
Tim Kizirian ◽  
John (Skip) Lees ◽  
Kent Sandoe
Keyword(s):  
Control System ◽  
Internal Control ◽  
Distribution Channel ◽  
Consumer Products ◽  
Internal Controls ◽  
Business Operations ◽  
Economic Climate ◽  
Internal Control System ◽  
Independent Auditors ◽  
Revenue Cycle

In today’s difficult economic climate, business managers must carefully consider all aspects of business operations to minimize waste and increase efficiency.  The revenue cycle continues to be the primary area of fraud and abuse requiring strong, comprehensive internal controls (AICPA 2002).  Internal controls in the revenue arena are now more important than ever. The current paper provides a control review checklist for the revenue cycle that will aid managers and independent auditors in the consumer products industry. The checklist is applicable for firms at various levels of the distribution channel and can be used as a general benchmark to perform preliminary evaluations of a company’s internal control system. Auditors can compare their company’s control objectives with the objectives that are presented. During preliminary investigations of the company’s internal control system, auditors should review whether important control objectives have been omitted and whether the omission incurs or heightens risk. The control review checklist can also be used by CFOs or Controllers in the Consumer Products industry in reviewing whether their company’s internal control systems are adequate.  The checklist provides CFOs or Controllers internal controls that external, independent auditors consider to be important.

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