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題名 How multi-sourcing can influence management control: Case study evidence from the electronic products supply chain
作者 吳安妮
Wu, Anne;O'Connor, Neale G.;Schloetzer, Jason D.;Romero, Jorge
貢獻者 會計系
關鍵詞 Management controls; Performance management; Cost management; Interfirm relationships; Competitive priorities; Information technology industry
日期 2022-09
上傳時間 5-三月-2024 16:16:33 (UTC+8)
摘要 This study investigates how multi-sourcing can influence the use of management controls in the presence of varying buyer-supplier power dependencies. Multi-sourcing is an interorganizational design choice that can help buyers collect valuable information to facilitate cost and performance comparisons across multiple sources of supply. We leverage prior research to develop a conceptual framework that highlights how multi-sourcing can enable buyers to use cost management and performance management controls differently depending on the nature of buyer-supplier power dependencies. We then use case studies of three electronic product manufacturers to illustrate the framework, yielding empirically testable propositions regarding when multi-sourcing may enable cost management controls, performance management controls, and both types of control. The evidence demonstrates the importance of simultaneously considering multiple interorganizational design choices when studying management controls in supply chains. We also highlight how multi-sourcing may help supply chains promote non-financial goals, including those related to environmental and social activities.
關聯 British Accounting Review, Vol.54, No.5, pp.1-18
資料類型 article
DOI https://doi.org/10.1016/j.bar.2022.101128
dc.contributor 會計系
dc.creator (作者) 吳安妮
dc.creator (作者) Wu, Anne;O'Connor, Neale G.;Schloetzer, Jason D.;Romero, Jorge
dc.date (日期) 2022-09
dc.date.accessioned 5-三月-2024 16:16:33 (UTC+8)-
dc.date.available 5-三月-2024 16:16:33 (UTC+8)-
dc.date.issued (上傳時間) 5-三月-2024 16:16:33 (UTC+8)-
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/150387-
dc.description.abstract (摘要) This study investigates how multi-sourcing can influence the use of management controls in the presence of varying buyer-supplier power dependencies. Multi-sourcing is an interorganizational design choice that can help buyers collect valuable information to facilitate cost and performance comparisons across multiple sources of supply. We leverage prior research to develop a conceptual framework that highlights how multi-sourcing can enable buyers to use cost management and performance management controls differently depending on the nature of buyer-supplier power dependencies. We then use case studies of three electronic product manufacturers to illustrate the framework, yielding empirically testable propositions regarding when multi-sourcing may enable cost management controls, performance management controls, and both types of control. The evidence demonstrates the importance of simultaneously considering multiple interorganizational design choices when studying management controls in supply chains. We also highlight how multi-sourcing may help supply chains promote non-financial goals, including those related to environmental and social activities.
dc.format.extent 105 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) British Accounting Review, Vol.54, No.5, pp.1-18
dc.subject (關鍵詞) Management controls; Performance management; Cost management; Interfirm relationships; Competitive priorities; Information technology industry
dc.title (題名) How multi-sourcing can influence management control: Case study evidence from the electronic products supply chain
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.1016/j.bar.2022.101128
dc.doi.uri (DOI) https://doi.org/10.1016/j.bar.2022.101128