Collaboration, Strategic Performance Measurement Systems, and Competitiveness
Advances in Management Accounting
ISBN: 978-1-80043-627-5, eISBN: 978-1-80043-626-8
Publication date: 28 October 2021
Abstract
Collaborative relationships (CRs) in supply chains have become central in international business. Strategic performance measurement systems (SPMSs) establish a causal chain of performance measures that can be aligned with strategic goals and can link performance measures with business processes and suppliers. This study investigates whether CRs in supply chains positively affect buyer competitiveness by using SPMSs. Firm competitiveness is described in terms of product cost-price, delivery, as well as flexibility. We demonstrate through the use of SPMSs that CRs indirectly and positively influence the competitiveness of delivery and flexibility. This chapter contributes to the growing literature on the role of SPMSs in linking the relationship between CRs and competitiveness.
Keywords
Citation
Lee, C.-L. and Shih, Y.-N. (2021), "Collaboration, Strategic Performance Measurement Systems, and Competitiveness", Akroyd, C. and Burney, L.L. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 33), Emerald Publishing Limited, Leeds, pp. 77-95. https://doi.org/10.1108/S1474-787120210000033003
Publisher
:Emerald Publishing Limited
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