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...

This thesis reports on the development of a performance improvement framework thatformally represents causal relationships between performance measures, factors ofperformance, improvement actions and the overall strategy of a business.The measurement of business performance has received...

Purpose: The purpose of this paper is to investigate the use of an integrated approach for performance improvement of virtual teams (VTs) in third-party logistics (3PL) through the integration of performance management (PM), visual management (VM) and continuous improvement (CI) initiatives...

Manufacturers face two crucial groups of questions in determining their distribution strategy: 1) channel design, and 2) contracting and pricing. To approach this problem, we consider a triple-channel supply chain where a manufacturer can sell through an offline (conventional) retailer, an...