Purpose - The purpose of this paper is to highlight the limitations of currentaccounting practices in an inter-organisational context; introduce contemporarycosting approaches used in inter-organisational costing (IOC) programmes; andidentify the inhibitors of successful implementation of IOC...

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...

Purpose: The purpose of this paper is to demonstrate the strategic alignment between product variety and supply chain (SC) focus through cost leadership or differentiation to improve business performance. Design/methodology/approach: The research investigated product variety-related...

Purpose – Supply chains directly influence the differentiation and cost of a firm's products and services and its exposure to risk. The purpose of this paper is to use secondary financial data to explore the relationship between supply chain and firm performance by developing a unified proxy...

Purpose – Measures and measurement systems must reflect the context to which they are applied, requiring that the contextual issues relating to retail shrinkage must be identified as a necessary precursor when measuring shrinkage. Without considering these issues any decision on which method...