Bastl, Marko; Grubic, Tonci; Harrison, Alan; Fan, Ip‐Shing - In: The International Journal of Logistics Management 21 (2010) 1, pp. 65-88
Purpose – The purpose of this paper is to highlight the limitations of current accounting practices in an inter‐organisational context; introduce contemporary costing approaches used in inter‐organisational costing (IOC) programmes; and identify the inhibitors of successful implementation...