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PurposeAgainst the background of the scanty knowledge about inventory financing in supply chains, the goal of this paper is to provide a conceptual explanation of the relevance and the implications of alternative inventory financing by a logistics service provider (LSP).Design/methodology/approachFirst, based on a literature review, inventory‐related conflicts of interest between actors in the supply chain are discussed. Second, a concept of inventory financing through an LSP is developed. Third, the concept introduced is illustrated by means of a numerical example.FindingsThe results of an illustrative example from Switzerland and a rough revenue and expenditure calculation highlight the effects that inventory financing through a logistics service provider may have for LSP. For the LSP profit depends mainly on the value and amount of the goods to be financed.Practical implicationsThe results of this paper can be applied to logistics service providers. The model developed can accordingly be used to calculate the additional effects of inventory financing service.Originality/valueThis research offers initial insights into the importance of inventory financing from an LSP perspective. As activities in this field may offer additional profits and differentiation options, decision makers at logistics service providers might want to estimate the potential resting in this expansion of their service catalogue.

The aim of this research was to identify quality discrepancies in the existing service offerings of logistics service providers (LSPs). A multi-sided model of service quality (SERVQUAL) highlighting existing gaps in service provision was developed. A qualitative case study approach was employed, and the data were analyzed via a pattern-matching technique. The contribution to the literature is twofold. First, the study transferred the original service quality model developed in the 1980s from a business-to-consumer context to a business-to-business context that is specific to LSPs. Second, the results provide a means of closing the identified service quality gaps arising in an LSP context. Two internal gaps were found: non-homogeneous expectations between the sales and operations departments, and a communication and knowledge gap between these two entities. The three external gaps between LSPs and customers are a loyalty and corporate brand image gap, an innovation and information technology gap and an information asymmetry gap.

PurposeThe purpose of this paper is to reveal the effects of different technology access modes on the successful integration of technological innovations. From the perspective of logistics service providers (LSPs), theoretical and managerial implications for the process of technology adoption are discovered.Design/methodology/approachThe paper provides a structured literature review of the state-of-the-art in technology adoption by LSPs. Drawing on the innovation diffusion theory (IDT) and absorptive capacity, the explorative case study research includes systematic analyses of ten technology projects conducted by seven different LSPs.FindingsThe findings illustrate that the technology access modes (make, buy and ally) prejudge the success of the integration process in terms of technology acceptance, as well as process quality, speed and costs of integration. This relationship is moderated by technology-, firm-, environment- and relation-related factors.Research limitations/implicationsThe paper is limited by its qualitative research approach, only seven different LSPs were addressed. Furthermore, the scope of the investigated technologies is broad but not exhaustive.Practical implicationsFor practitioners, research indicates that the way LSPs access technologies is highly related to a successful integration process. Therefore, the paper provides practical support for improving technology adoption.Originality/valueAs the link between LSPs' technology access strategies and a successful integration process has been largely neglected thus far, this paper is the first contribution addressing this research gap. In this context, IDT and absorptive capacity are discussed for application to technology adoption in supply chain management research.

Purpose
This study aims to observe different purchasing and evaluation phases during the buying of business services, thus revealing the necessity for integration of different entities during the purchasing process.


Design/methodology/approach
On the basis of a systematic analysis, explorative case study methods involving five Swiss multinational companies are used. In addition, the study provides a structured literature review and uses the short-term perspective of the industrial marketing and purchasing (imp) approach as a conceptual approach.


Findings
In addition to specific and business service-related difficulties, the research observes different phases "levels of integration" within the evaluation process that takes place within a company: a preparation phase, an acquisition phase and an operational phase.


Research limitations/implications
The study is limited to a qualitative research approach addressing five cases from Switzerland. However, assuming the results are generalizable, future research on service evaluation should always differentiate between the different phases of an evaluation.


Practical implications
It is shown that for practitioners, social, financial, service and informational exchange (as per imp approach) is closely related to an adequate integration of all involved entities during the different phases of purchasing. Therefore, this research provides practical support for the purchasing process to ensure highly efficient business services.


Originality/value
As there has been almost no research on business service evaluation, this paper is the first work known to extend the short-term perspective of the imp approach by addressing the different purchasing phases of an integrated service evaluation.

Purpose
The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments.


Design/methodology/approach
The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature.


Findings
The review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains.


Practical implications
The review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers' mind-set.


Originality/value
This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.

PurposeThis paper aims to investigate how buying companies manage the quality for their externally sourced business services. It explores how quality management for business services influences the performance of the buying company and what the major determinants of quality management are. The paper presents case evidence on which a conceptual model with preliminary propositions is built upon.Design/methodology/approachThe paper uses case study evidence from eight manufacturing and eight service companies. Drawing on the findings of these case studies, a conceptual model with propositions is presented.FindingsThe paper suggests that buying companies do not yet use quality management for externally sourced business services to its full potential. However, buying companies using quality management practices for business services report positive effects on service quality and satisfaction of internal or external customers. The major determinants affecting the intensity of quality management are the usage of the service by the buying company, the risk associated with quality failures, the degree of standardization, and volume of the purchased service.Research limitations/implicationsThe research is based on information from 16 companies located in Germany and the conducted study is exploratory in nature. The collection of statistical data will be subject to future research as suggested in this paper.Practical implicationsThe insights obtained from this paper can assist purchasers in their decision on how to design quality management practices. By understanding, what determines the quality management practices of buying companies, service providers may better adjust their service offerings to customers' requirements.Originality/valueQuality management for business services in professional procurement has not attracted much academic attention so far, as literature on quality management has mainly adopted the perspective of a goods or service provider. Literature on the purchasing of services concentrates on the differences between the purchasing of goods and services and literature on service quality focuses on consumer services. This paper fills this gap conceptually with a multiple case study and offers guidance for further research.

PurposeThe purpose of this paper is to research the nature of supply chain strategy (SCS). It represents one stage of an on‐going research initiative aimed at providing a framework for systematic understanding of the linkages between corporate strategy (CS) making and supply chain management (SCM).Design/methodology/approachThe paper explored the theory and literature related to strategic management and SCM. Four generic levels of strategy were linked to SCM, and synthesized into an explanatory SCS‐framework. Propositions for future research were presented based on the framework.FindingsThe paper shows that most of the literature on SCS relates to the functional level. Largely undiscovered are the links between corporate and business unit strategies with supply chain strategies and capabilities, especially on the network level (NL).Practical implicationsA fit between CS and SCM positively impacts the performance of a firm. The framework developed can be used by managers to assist in thinking through possibilities to link supply chain capabilities with the CS making processes.Originality/valueBy distinguishing between functional, business, corporate, and NLs, the paper provides a framework for future research to enhance knowledge related to supply chain strategies and capabilities.

The Supply Chain Differentiation Guide offers a modern approach to supply chain management. While for many years "one-size-fits-all" approaches in supply chain management were very common, current efforts on the part of managers and academics focus on the management of multiple supply chains simultaneously. Despite the interest of the business sector in the management of multiple supply chains, academia has mostly neglected this topic. The Supply Chain Differentiation Guide addresses this shortcoming, introducing renowned as well as recent management methods to the context of supply chain differentiation and providing inspirations for how to improve corporate operations.

Die Schnelllebigkeit technologischer Innovationen, steigende Kundenanforderungen und verstärkter globaler Wettbewerb haben der Technology Adoption in vielen Unternehmen zuletzt höchste strategische Priorität verliehen - doch nicht alle kommen damit gleichermassen zurecht. Einige Dienstleister sind mit grossen Herausforderungen konfrontiert, da die Einbindung von Technologien in die Leistungserbringung lange nicht zum Kern ihrer Geschäftstätigkeit gehörte. Logistikdienstleister (LDLs) etwa haben Probleme mit dem derzeitigen Druck zur Technology Adoption. Besonderheiten wie die Asset-Intensität von Logistikleistungen oder der regelmässige Einsatz von Subunternehmern erschweren die Einführung von Technologien. Während die Forschung zu Technology Adoption im Allgemeinen stark zunimmt, wurden spezifische Aktivitäten der Adoption bisher nur unzureichend behandelt - gerade aus der Perspektive von LDLs. Die vorliegende Dissertation strebt nach Erklärungen, warum einige LDLs weniger Schwierigkeiten als andere mit der Technology Adoption haben und untersucht drei dazugehörige Aktivitäten: (1) die Suche, (2) den Zugang und (3) die Diffusion. Als theoretisches Fundament der Untersuchungen dienen Diffusionstheorie, Absorptionstheorie, Prinzipal-Agent Theorie sowie die aufmerksamkeitsbezogene Sicht. Die Forschung umfasst drei qualitative Beiträge. Eine erste Studie zu externen Treibern des Suchverhaltens stützt sich auf ein vergleichendes Fallstudiendesign mit sieben Fällen. Eine zweite Studie zu den Auswirkungen des Technologiezugangs auf den Integrationserfolg basiert auf zehn Fallstudien. Eine dritte Studie über die Informationsverteilung bei vertikalen, interorganisationalen Technologiediffusionen verfolgt ein mehrstufiges Fallstudiendesign mit vier Fällen. Die Ergebnisse weisen darauf hin, dass (1) die Unternehmensgrösse die Wirkung externer Treiber auf das Suchverhalten von LDLs beeinflusst, (2) die Wahl des Technolo

Heutzutage findet über 70% der Wertschöpfung in der Lieferkette hinter den direkten Lieferanten statt. So werden 80% der Ausfälle oder Probleme in der Lieferkette nach den direkten Lieferanten verursacht. Da Ausfälle in der Lieferkette teuer sind und Unternehmen für die Performance der gesamten Lieferkette verantwortlich gemacht werden, haben Unternehmen damit begonnen, die Lieferkette hinter ihren Direktlieferanten zu bearbeiten. Die vorliegende Arbeit untersucht, wie einkaufende Unternehmen spezifische Investitionen in Ihre Vorlieferanten realisieren können

Die Sicherstellung von adäquaten Arbeitsbedingungen in Lieferketten ist Gegenstand einer intensiv geführten Debatte in der Wirtschaft, der Politik und der Zivilgesellschaft. Als Antwort auf die mit zunehmendem Nachdruck formulierten Forderungen, die sozialen Missstände bei Zulieferern zu beheben, haben Markenhersteller, Händler und Importeure, soziale Nachhaltigkeit zum strategischen Ziel erklärt. Im Zuge dessen engagieren sich immer mehr dieser Abnehmerunternehmen in etablierten Sozialstandards und erwarten von ihren Lieferanten, insbesondere jenen in Entwicklungs- und Schwellenländern, dass diese die Vorgaben der Sozialstandards einhalten. Die immer wieder auftretenden Berichte über soziale Missstände in den Produktionsbetrieben in Entwicklungs- und Schwellenländern zeigen jedoch, dass viele der Zulieferer die sozialen Vorgaben nicht vollumfänglich erfüllen. Obwohl die Debatte zu adäquaten Arbeitsbedingungen in Lieferketten bereits vor mehr als zehn Jahren begann, ist der Erkenntnisfortschritt begrenzt. Abnehmerunternehmen, Sozialstandards und die Politik sind noch dabei, das Verhalten der Lieferanten im Hinblick auf die (Nicht-) Einhaltung von Sozialstandards zu ergründen, und auch die Forschung hat erst vor kurzem damit angefangen dieses Thema stärker in den Fokus zu rücken. Entsprechend besteht das Ziel der vorliegenden Arbeit darin, die (Nicht-) Einhaltung von Sozialstandards durch Zulieferer in Entwicklungs- und Schwellenländern aus der Perspektive der Lieferanten und aus der Perspektive der Abnehmerunternehmen in drei quantitativen Studien, welche durch drei etablierte Organisationstheorien unterfüttert werden, zu beleuchten. Die Ergebnisse dieser Arbeit zeigen, dass (1) die Lieferanten bei der Einhaltung von sozialen Vorgaben die eigenen Vergangenheitswerte sowie die Standardeinhaltung von Wettbewerbern als Referenzwerte heranziehen, (2) die Intensität des Konflikts zwischen ökonomischen Zielsetzungen