Despite its theoretical superiority, the activity-based costing (ABC) model has had only moderate success in replacing the traditional volume-based absorption costing models in complex organizations worldwide. Even in organizations that have launched ABC projects, the implementations often do...

Purpose – In recent years, performance measurement and management (PMM) has received much attention from researchers and practitioners. Despite the growing use of PMM systems, companies experience difficulty in implementing such systems, with consequent risk of partial benefits or total goal...

We examine a supply chain in which the final product consists of components made by a buyer and a supplier. In the single moral-hazard case, the buyer's quality is observable, whereas in the double moral-hazard case, the buyer's quality is not observable. The supplier's quality is not observable...

This study considers an internal production option for a contractor and analyzes its effect on the supply chain decisions when the contractor has innovated and the subcontractor has an incentive for opportunistic behavior. In contrast to the single disclosure threshold in the benchmark scenario...