| dc.contributor | 會計系 | |
| dc.creator (作者) | 李佳玲 | |
| dc.creator (作者) | Lee, Chia-Ling | |
| dc.creator (作者) | Shih, Ya-Nan | |
| dc.date (日期) | 2021-10 | |
| dc.date.accessioned | 12-四月-2022 09:20:01 (UTC+8) | - |
| dc.date.available | 12-四月-2022 09:20:01 (UTC+8) | - |
| dc.date.issued (上傳時間) | 12-四月-2022 09:20:01 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/139868 | - |
| dc.description.abstract (摘要) | 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. | |
| dc.format.extent | 168 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Advances in Management Accounting, Vol.33, pp.77-95 | |
| dc.subject (關鍵詞) | Collaboration;Strategic performance measurement systems;Competitiveness;Supply chains;International business;Strategic goals | |
| dc.title (題名) | Collaboration, Strategic Performance Measurement Systems, and Competitiveness | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1108/S1474-787120210000033003 | |
| dc.doi.uri (DOI) | https://doi.org/10.1108/S1474-787120210000033003 | |
