EconPapers    
Economics at your fingertips  
 

Relations between usage patterns of performance indicators and the role of individual firms in fresh fruit agri-food supply chains

Antônio André Cunha Callado and Lisa Jack

Journal of Applied Accounting Research, 2017, vol. 18, issue 3, 375-398

Abstract: Purpose - The purpose of this paper is to report the use of performance metrics among 121 Brazilian agribusiness companies, with the aim of helping accountants and academics to understand the actual use of performance metrics in non-integrated supply chains (SCs). Design/methodology/approach - To identify which performance metrics are used among SC partners, four independent clusters representing specific SC roles (input suppliers, farmers, distributors, and retailers) were formed. Data relating to 49 performance metrics were collected by questionnaire and analyzed statistically to isolate common measures. Findings - It was found among suppliers, farmers, distributors, and retailers that the performance metrics for return on investment, responsiveness, and response time to clients are not being used whereas customer satisfaction obtained a usage pattern in all roles in the four groups. Hence, it appears that customer satisfaction rather than financial sustainability is the driver for discussion between SC partners. Research limitations/implications - Although limited to a sample of firms within Brazil, the findings confirm evidence from similar SCs worldwide. Practical implications - These findings suggest that the common metrics approach to measure SC performance may be very difficult to achieve in practice and other alternatives should be investigated by management accountants. Social implications - A predominance of customer satisfaction metrics to the exclusion of discussions on financial performance between partners in agri-food SC has implications for the sustainability of the industry and the ability of accountants and managers to negotiate when faced with increasing input costs. Originality/value - This study contributes to the accountants’ understanding of how performance measurement works in fragmented SCs, whereas the majority of the literature is concerned with the integrated SCs.

Keywords: Performance measurement; Integration; Supply chain performance; Information sharing; Balanced scorecard; Fresh fruit supply chain (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link)
http://www.emeraldinsight.com/10.1108/JAAR-04-2016 ... RePEc&WT.mc_id=RePEc (text/html)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:jaar-04-2016-0037

Ordering information: This journal article can be ordered from
Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
http://emeraldgroupp ... journals.htm?id=jaar

Access Statistics for this article

Journal of Applied Accounting Research is currently edited by Julia Mundy

More articles in Journal of Applied Accounting Research from Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().

 
Page updated 2018-07-07
Handle: RePEc:eme:jaarpp:jaar-04-2016-0037