Misaligned control: The role of management control system imitation in supply chains

Reusen, Evelien; Stouthuysen, Kristof

doi:10.1016/j.aos.2017.08.001

Cited by 22 publications

(34 citation statements)

References 81 publications

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“…Reusen and Stouthuysen (2017), found a link between purchasing strategies and share management control information and postulated that open book accounting might only be successful if accompanied by a collaboration strategy. Furthermore, two conditions are necessary for success: (1) the supplier must trust that the buyer will not use cost and similar data to the supplier's disadvantage; and (2) the buyer must demonstrate that disclosed data are necessary to achieve joint benefits (Jack et al 2018).…”

Section: Opportunistic Behaviormentioning

confidence: 99%

“…Particularly, both relationships in CBSR involve a negotiation of the broader aspect of their respective roles and resolve contingencies and uncertainties as they arise (Ramon et al 2017). In the buying or selling process of the transaction, control problems often arise and jeopardize the stability of and the collaboration in the interfirm relation (Reusen and Stouthuysen 2017).…”

Section: Purchasing and Sales Managers' Positionsmentioning

confidence: 99%

“…Indeed, decisionmakers attempt to save costs associated with information searching. However, this might result in control misalignment (Reusen and Stouthuysen 2017). So, this paper addresses the impact of relationship characteristics on the usefulness of MCIS, specifically, the impact of asset specificity, opportunistic behavior, and resource control.…”

Section: Introductionmentioning

confidence: 99%

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What Makes Management Control Information Useful in Buyer–Supplier Relationships?

Ramón-Jerónimo

Flórez-López

2018

JRFM

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Abstract:Extensive research results in inconsistent findings regarding the advantages and risks of exchanging management control information in collaborative relationships between buyers and suppliers. This inconsistency is due, in part, to ignoring whether the information shared is useful. This study analyzes the influence of transaction characteristics (asset specificity, opportunistic behaviors, and resource control) on the usefulness of the format and the content of such sharing. Samples of purchasing and sales managers differ in how their assessment of this usefulness reflects the influence of transactional characteristics, as well as the format (timeliness, aggregation, and integration) and content (scope and symmetry) of the management control information itself.

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Section: Opportunistic Behaviormentioning

confidence: 99%

Section: Purchasing and Sales Managers' Positionsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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What Makes Management Control Information Useful in Buyer–Supplier Relationships?

Ramón-Jerónimo

Flórez-López

2018

JRFM

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“…Laba merupakan satu-satunya orientasi tunggal yang dituju dari konsep perumusan harga jual. Realitas konsep harga jual konvensional merefleksikan bah-wa penetapan harga jual semata-mata hanya berorientasi pada tujuan tunggal, yaitu laba (Auer, Chaney, & Saure, 2018;Hardesty, Bearden, Haws, & Kidwell, 2012;Pal, Sana, & Chaudhuri, 2012;Pandey, Mehta, & Roy, 2017;Reusen & Stouthuysen, 2017;Soon, 2011). Secara substansi perumusan harga jual tidak hanya terkonstruk berbasis pada unsur biaya dan berorientasi pada pencapaian profit materi semata, sebagaimana yang ditemukan dalam akuntansi konvensional.…”

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Praktik Penentuan Harga Jual Berbasis Meuramin

Hidayat

Triyuwono

2019

jamal

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Abstrak: Praktik Penentuan Harga Jual Berbasis Meuramin. Penelitian ini berusaha untuk mengungkap makna dari praktik penentuan harga jual berbasis nilai-nilai Meuramin Penelitian ini menggunakan abstraksi budaya Meuramin sebagai metode melalui wawancara kepada pengelola sebuah kedai kopi. Studi ini menemukan bahwa konsep perumusan harga jual yang diimplemetasikan oleh informan tidak semata-mata berorientasi pada pencapaian materi saja tetapi terkadung nilai-nilai religius dan keadilan yang bersifat holistik. Penentuan harga jual juga berusaha menghadirkan kesejahateraan dan keadilan untuk semua pihak. Implikasi dari praktik ini adalah munculnya perbedaan dalam mempersepsikan manusia sebagai unsur produksi. Abstract: The Practice of Determining Selling Prices Based on Meu ramin Culture.This study seeks to uncover the meaning of the practice of selling prices based on Meuramin values. This study uses Meuramin cultural abstraction as a method through interviews with the managers of a coffee shop. This study finds that the concept of the formulation of selling prices implemented by informants is not solely oriented to the achievement of sharp material but contained holistic religious and justice values. The determination of selling prices also seeks to bring welfare and justice to all parties. The implication of this practice is the emergence of differences in perceiving humans as an element of production.

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“…Melihat fenomena seperti yang diungkapkan sebelumnya memberikan pemahaman bahwa penetapan harga jual yang ha nya berorientasi pada angka laba sebetulnya mampu membentuk pola pikir para penggunanya ke arah perilaku-perilaku yang ateis. Tidak dapat dipungkiri, penetapan harga jual yang terdapat di berbagai literatur saat ini hanya semata berlandaskan pada orientasi laba (Pal, Sana & Chaudhuri 2012;Plassmann & Tideman, 2011;Rahayu, Yudi, & Sari, 2016;Reusen & Stouthuysen, 2017;Spencer, 2016;Umney, 2017). Harga jual terbentuk hanya melalui angka-angka yang terdapat pada berbagai biaya yang dikeluarkan plus laba yang diharapkan.…”

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Konsep Harga Jual Betawian dalam Bingkai Si Pitung

Amaliah

Sugianto

2018

jamal

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Konsep Harga Jual Betawian dalam Bingkai Si Pitung. Studi ini bertujuan mengungkap konsep harga jual berbasis nilai-nilai Si Pitung yang diimplementasikan oleh masyarakat Betawi. Metode yang digunakan adalah fenomenologi berbasis nilai-nilai Si Pitung. Studi ini menemukan bahwa harga jual yang ditetapkan masyarakat Betawi tidak hanya terbentuk oleh nilai materi, namun juga terkandung nilai religi dalam bentuk sedekah dan nilai sosial. Harga jual tersebut juga merefleksikan profit ubuddiyah dan profit religius. Nilai-nilai Si Pitung mampu membawa pencapaian going concern dari aktivitas ekonomi.

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Misaligned control: The role of management control system imitation in supply chains

Cited by 22 publications

References 81 publications

What Makes Management Control Information Useful in Buyer–Supplier Relationships?

What Makes Management Control Information Useful in Buyer–Supplier Relationships?

Praktik Penentuan Harga Jual Berbasis Meuramin

Konsep Harga Jual Betawian dalam Bingkai Si Pitung

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