The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Supplier selection, monitoring practices, and firm performance
Open accessAbstract
Our paper examines whether supplier selection and monitoring practices affect the association between supplier strategies and organizational performance. Management accounting researchers (Atkinson, A., Waterhouse, J., 1996. Strategic Performance Measurement: Scope and Implementation Issues; Gietzmann, M.B., 1996. Accounting, Organizations and Society, 21 (6), 611–626, p. 613) argue that supplier partnerships can enhance cost management efforts by improving product quality, accelerating the product development process, and increasing process efficiency through supplier-originated ideas and technologies. However, the development of effective supplier partnerships may also require different selection and monitoring practices than arms-length supplier transactions. Empirical tests using data from the automotive and computer industries indicated that the performance gains from supplier partnerships practices are contingent on extensive use of non-price selection criteria, frequent meetings and interactions with suppliers, and supplier certification. In contrast, these selection and monitoring practices appeared to have little effect on the performance of organizations following arms-length supplier relations.
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Classification And Regression Trees
Breiman, L., Friedman, J. H., Olshen, R. A., & Stone, C. J. (2017) · doi:10.1201/9781315139470 · Cited by 11,417
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Cited by
Chenhall, R. H. (2003) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(01)00027-7 · Cited by 3,237
Zimmer, K., Fröhling, M., & Schultmann, F. (2016) · International Journal of Production Research · doi:10.1080/00207543.2015.1079340 · Cited by 445
Paulraj, A., & Chen, I. J. (2007) · Journal of Supply Chain Management · doi:10.1111/j.1745-493x.2007.00033.x · Cited by 353
Government Procurement and Changes in Firm Transparency
Samuels, D. (2021) · The Accounting Review · doi:10.2308/tar-2018-0343 · Cited by 175
Metadata
- Authors
- Ittner, C. D., Larcker, D. F., Nagar, V., & Rajan, M. V.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 1999-09
- Volume
- 18
- Issue
- 3
- Pages
- 253-281
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W1980259337
- Cited by
- 189
- References
- 1
- FWCI
- 7.15
- Type
- journal article
- Language
- en
- Open access
- hybrid
- Licence
- www.elsevier.com/tdm/userlicense/1.0/ (tdm)
- www.elsevier.com/legal/tdmrep-license (tdm)
- creativecommons.org/licenses/by-nc-nd/4.0/ (vor, 739 d)
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- Ittner, C. D., Larcker, D. F., Nagar, V., & Rajan, M. V. (1999). Supplier selection, monitoring practices, and firm performance. Journal of Accounting and Public Policy. https://doi.org/10.1016/s0278-4254(99)00003-4
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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