{"title":"Modern management accounting for modern purchasing","authors":"Björn Axelsson, Jens Laage-Hellman, Ulf Nilsson","doi":"10.1016/S0969-7012(01)00017-X","DOIUrl":"https://doi.org/10.1016/S0969-7012(01)00017-X","url":null,"abstract":"<div><p>In this article, the development of management accounting is connected to purchasing and supply management. The accounting system can act as a strong enabler as well as a barrier to the development of purchasing. A number of measures are identified and discussed leading to the conclusion that there are some highly interesting and relevant new techniques available. Using these, it should be possible to foster a stronger relationship focus in the purchasing function, which would enable managers to carry out a segmented approach to purchasing and supply management. Today, however, it would appear that managers largely fail to take advantage of these techniques.</p></div>","PeriodicalId":100504,"journal":{"name":"European Journal of Purchasing & Supply Management","volume":"8 1","pages":"Pages 53-62"},"PeriodicalIF":0.0,"publicationDate":"2002-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0969-7012(01)00017-X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71733903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Why relationships do not fit into purchasing portfolio models—a comparison between the portfolio and industrial network approaches","authors":"Anna Dubois , Ann-Charlott Pedersen","doi":"10.1016/S0969-7012(01)00014-4","DOIUrl":"https://doi.org/10.1016/S0969-7012(01)00014-4","url":null,"abstract":"<div><p>Purchasing portfolio models have received a great deal of attention during the last two decades. The simplicity of application and the focus on power-dependence balancing has been appreciated by practitioners and academics alike. In this paper we argue that using ‘given’ products as a port of departure, in addition to a dyadic perspective on purchasing management, may be counterproductive where purchasing efficiency is concerned. First, the object of exchange is not ‘given’ when firms interact, but may be subject to continuous joint development. Second, the dyadic perspective may obscure potentials for enhancing productivity and innovativeness since both parties have other relationships that impact on the collaboration between them.</p></div>","PeriodicalId":100504,"journal":{"name":"European Journal of Purchasing & Supply Management","volume":"8 1","pages":"Pages 35-42"},"PeriodicalIF":0.0,"publicationDate":"2002-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0969-7012(01)00014-4","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71733905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Subcontracting practices in USA homebuilding—an empirical verification of Eccles's findings 20 years later","authors":"Nicola Costantino , Roberto Pietroforte","doi":"10.1016/S0969-7012(01)00019-3","DOIUrl":"https://doi.org/10.1016/S0969-7012(01)00019-3","url":null,"abstract":"<div><p>The activities of the construction industry can be interpreted as a network of transactions, or contracts. According to Williamson's framework, the analysis of transaction costs explains why the exchange of goods and services is governed by a specific government structure, ranging from “hierarchy” to “market”. The study is based on two recent field studies of homebuilders and commercial (non-residential) contractors, which follow the analytical methodology of Eccles's investigation of homebuilders’ subcontracting practice. In this investigation, Eccles argued for the theoretical existence of the “quasifirm”, a stable organizational unit between the homebuilder and specialty subcontractors. Before illustrating the authors’ findings, the paper first presents a review of Eccles's study of homebuilders, including a verification of its results. The paper concludes with a discussion of the limitations of the presented studies.</p></div>","PeriodicalId":100504,"journal":{"name":"European Journal of Purchasing & Supply Management","volume":"8 1","pages":"Pages 15-23"},"PeriodicalIF":0.0,"publicationDate":"2002-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0969-7012(01)00019-3","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71733906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Modern management accounting for modern purchasing","authors":"B. Axelsson, J. Laage-Hellman, Ulf Nilsson","doi":"10.1016/S0969-7012(01)00017-X","DOIUrl":"https://doi.org/10.1016/S0969-7012(01)00017-X","url":null,"abstract":"","PeriodicalId":100504,"journal":{"name":"European Journal of Purchasing & Supply Management","volume":"31 1","pages":"53-62"},"PeriodicalIF":0.0,"publicationDate":"2002-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84983753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Author index for Volume 7, 2001","authors":"","doi":"10.1016/S0969-7012(01)00011-9","DOIUrl":"https://doi.org/10.1016/S0969-7012(01)00011-9","url":null,"abstract":"","PeriodicalId":100504,"journal":{"name":"European Journal of Purchasing & Supply Management","volume":"7 4","pages":"Page V"},"PeriodicalIF":0.0,"publicationDate":"2001-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0969-7012(01)00011-9","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71865029","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Externalization of the core: antecedents of collaborative relationships with suppliers","authors":"Torstein Nesheim","doi":"10.1016/S0969-7012(01)00003-X","DOIUrl":"https://doi.org/10.1016/S0969-7012(01)00003-X","url":null,"abstract":"<div><p>Contrary to conventional wisdom in the field of strategy, this paper assumes that the critical resources of a firm may be developed and strengthened through external transactions. From a sample of 150 Norwegian manufacturing firms, 78 use external suppliers in the core. Three dimensions of collaborative relationships in transactions with these suppliers are analyzed; the level of trust, information exchange and bilateral projects. Asset specificity correlated positively with all three dimensions as predicted, while there was a significant positive correlation (consistent with the hypotheses) between the level of change related to the core on the one hand and information exchange and bilateral projects on the other hand.</p></div>","PeriodicalId":100504,"journal":{"name":"European Journal of Purchasing & Supply Management","volume":"7 4","pages":"Pages 217-225"},"PeriodicalIF":0.0,"publicationDate":"2001-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0969-7012(01)00003-X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71865028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Purchasing's strategic irrelevance","authors":"John Ramsay","doi":"10.1016/S0969-7012(01)00007-7","DOIUrl":"https://doi.org/10.1016/S0969-7012(01)00007-7","url":null,"abstract":"<div><p>The resource based perspective (RBP) is an area within strategy theory dealing with the effects of resources and their management on company financial performance. One sub-set of the RBP literature deals with the effects of resources on strategic performance through the generation of competitive advantage. This paper explores the implications of the RBP for purchasing and its potential contribution to sustainable competitive advantage. It is concluded that purchasing typically has no significant strategic role to play, and that the function's activities are operational in nature.</p></div>","PeriodicalId":100504,"journal":{"name":"European Journal of Purchasing & Supply Management","volume":"7 4","pages":"Pages 257-263"},"PeriodicalIF":0.0,"publicationDate":"2001-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0969-7012(01)00007-7","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71780905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Lean supply: the design and cost reduction dimensions","authors":"Ronan McIvor","doi":"10.1016/S0969-7012(01)00004-1","DOIUrl":"https://doi.org/10.1016/S0969-7012(01)00004-1","url":null,"abstract":"<div><p>The objective of this paper is to determine whether the principles of the lean supply model are currently present between an OEM and its key suppliers in the electronics industry. The research focuses on two key dimensions of lean supply – supplier involvement in customer design activities and joint buyer–supplier cost reduction. Although the findings have indicated the presence of some of the principles associated with lean supply in areas such as higher levels of customer and supplier integration in the new product development process and high levels of information exchange in the supply chain, total ‘leanness’ along these dimensions is not currently present. In fact, the research has revealed that considerable barriers currently exist to meeting the requirement of equality between partners and the mutual sharing of benefits. Evidence found here has shown that the majority of benefits accrued from the relationship were obtained by the customer.</p></div>","PeriodicalId":100504,"journal":{"name":"European Journal of Purchasing & Supply Management","volume":"7 4","pages":"Pages 227-242"},"PeriodicalIF":0.0,"publicationDate":"2001-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0969-7012(01)00004-1","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71780907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}