How Can Management Accounting Achieve Goal Congruence Among Supply Chain Partners?

Yoshiteru Minagawa
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Yoshiteru Minagawa: Faculty of Commerce, Nagoya Gakuin University, Japan

Chapter 9 in Business Group Management in Japan, 2010, pp 121-135 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionLiterature ReviewThe SCOR-modelInter-firm cost managementTime-driven activity-based costingManaging Supply Chain OpportunismOpportunism in supply chainsControlling supply chain opportunismEffects of Management Accounting on Goal Congruence in Supply ChainsEffects of ABC on Supply Chain IntegrationUsing the BSC System to Promote Goal CongruenceRevenue Sharing in Supply ChainsPrecedence in studiesRevenue sharing based on ABCConcluding RemarksEndnotesReferences

Keywords: Group Management; Management Control System; Management of Inter-Firm Relations; Segment Reporting; Supply Chain Management; Inter-Organizational Learning; Joint Venture (search for similar items in EconPapers)
Date: 2010
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