اثر مدیریت هزینه داخلی ، یکپارچه سازی سیستم های اطلاعاتی، و ظرفیت بر جذب روی مدیریت هزینه درون سازمانی در زنجیره تامین
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|63||2012||20 صفحه PDF||سفارش دهید||14180 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Accounting, Organizations and Society, Volume 37, Issue 3, April 2012, Pages 168–187
Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains. Drawing on the resource-based view of the firm, we develop a model to predict which inter-related resources might enable companies to manage inter-organizational costs. We test this model using a survey of managerial accountants whose organizations are part of a supply chain. Using structural equation modeling, we conclude that the resources of internal electronic integration, external electronic integration, internal cost management, and absorptive capacity play significant direct and indirect roles in the development of an inter-organizational cost management (IOCM) resource. We find that these resources are inter-related and together are useful in enabling companies to ultimately benefit from managing inter-organizational costs. We find in particular the importance of relational resources associated with absorptive capacity in the development of an IOCM resource. Our research contributes to theory and practice by explaining how specific resources can be combined in allowing companies to better manage inter-organizational costs.
Inter-organizational cost management (IOCM) is a strategic cost management practice that extends the application of cost management activities beyond the traditional management of internal costs to include managing costs among supply chain partners. In many cases, these activities are easily recognized as inter-organizational applications of traditional cost management activities, such as an inter-organizational application of activity-based costing (Kaplan & Narayanan, 2001). IOCM activities may also be viewed as supply chain management techniques benefiting supply chain partners, such as just-in-time processes to manage and control inventory levels (Berry et al., 1997 and Callioni et al., 2005). The common theme defining IOCM activities is that they involve collaborative or cooperative actions among supply chain members to reduce costs and to create value for organizations in a supply chain (Coad and Cullen, 2006 and Cooper and Slagmulder, 1998). Based on this view of inter-organizational cost management, the set of techniques for managing boundary spanning costs can be considered an organizational resource used to create firm value (Coad and Cullen, 2006 and Cooper and Slagmulder, 2004). Prior research on activities related to inter-organizational cost management has mainly consisted of narrowly focused studies, often longitudinal and case studies (e.g., Cooper and Slagmulder, 2004, Dekker and Van Goor, 2000 and Mouritsen et al., 2001) that examined only a few specific IOCM activities. Individually, these studies reveal how certain organizational attributes or practices enable one or two cost management activities in the context of a limited number of companies. While these studies contribute to our understanding of inter-organizational cost management, they lack a unifying framework that would be useful to organizations wanting to manage their inter-organizational costs. Our objective is to develop a theory-based framework that unifies these prior studies and provides guidance to organizations interested in managing inter-organizational costs with supply chain partners. We draw upon the resource-based view of the firm to develop and test our framework of the resources required to enable an inter-organization cost management resource. The resource-based view of the firm focuses on how organizations derive value through the strategic application of their resources (Amit and Schoemaker, 1993, Barney, 1991, Holweg and Pil, 2008, Peteraf, 1993 and Wade and Hulland, 2004). Resources are described as being valuable, rare, imperfectly imitable (i.e. unique), and having no equivalent substitutes (Anderson and Dekker, 2009, Barney, 1991, Combs and Ketchen, 1999, Das and Teng, 2000, Holweg and Pil, 2008, Peteraf, 1993 and Wade and Hulland, 2004). Resources may be firm-specific or may span firm boundaries such as physical assets that are jointly placed in partner firms. In addition, resources can consist of organizational capabilities, routines, and various other attributes of supply chain relationships (Anderson, 1990, Dyer and Singh, 1998, Holweg and Pil, 2008 and Wade and Hulland, 2004).1 Given that Coad and Cullen (2006)2 perceive IOCM as a value-adding resource, the resource-based view serves as an appropriate framework for identifying the resources that facilitate this strategic resource. Consistent with Coad and Cullen (2006), we position individual IOCM activities as part of an overall IOCM resource. Furthermore, we study several firm-specific and relational resources as possible enablers of IOCM: internal electronic integration, external electronic integration, internal cost management, and absorptive capacity. With the support and cooperation of the Institute of Management Accountants, we collect data related to various organizations’ cost management practices and supply chain relationships. Structural equation modeling is used to test the overall model representing our framework, as well as to test the hypothesized relationships among the resources and how they enable IOCM. Thus, we take a quantitative, theory-driven, positivist approach that complements prior studies by examining the following research questions: (1) To what extent do the resources of internal and external electronic integration, internal cost management, and absorptive capacity enable an organization’s IOCM resource, and (2) To what extent are these resources inter-related? Our findings offer several contributions to the resource-based view of the firm and IOCM research and theory. We find that the resources of internal and external electronic integration, internal cost management, and absorptive capacity enable an overall IOCM resource and that these resources themselves are inter-related. Through a broad-based survey that empirically examines these enabling resources, we extend previous research findings in the area of IOCM. Our theoretical model suggests an order to the development of these resources and their relative importance. As a contribution to the resource-based view, we find that both firm-specific and relational resources (such as those associated with absorptive capacity) are inter-related and contribute to the development of the IOCM resource. Finally, we provide an improved understanding of how these resources coalesce to enable organizations to engage in IOCM and how organizations might more effectively and efficiently develop an IOCM resource to ultimately create value. This paper is organized as follows. First, we examine the extant literature on inter-organizational cost management and the resource-based view of the firm, developing hypotheses about the various IOCM-enabling resources and their relationships. Second, we describe the scale development process where we operationalize the resources into measurable constructs. Third, data collection and the analysis using structural equation modeling are described. Finally, we discuss the results and implications and present our contributions and conclusions.
نتیجه گیری انگلیسی
We contribute to the theory and research related to the resource-based view of the firm and inter-organizational cost management by developing a theoretical framework of how resources may be inter-related and combined to enable other resources and ultimately an IOCM resource. Using this framework in conjunction with our broad, cross-sectional sample of supply chain organizations and our research design and methodology, we are able to hypothesize and test the relationships among internal electronic integration, external electronic integration, internal cost management, and absorptive capacity together as they directly or indirectly affect an organization’s IOCM resource. For our cross-section of organizations, we find that these resources explain a significant amount (70%) of the variance of IOCM. We find that the activities enabling IOCM can be characterized as resources. We find that organizations can combine these antecedent resources to not only enable a higher level of cost management activities, but to enable a higher level of IOCM so that all supply chain partners may ultimately benefit by these relationships. Our research suggests that the resources are inter-related and can enable other resources, such as the IOCM resource. Additionally, we offer evidence in an ongoing debate about whether firm-specific and relational resources are inter-related or independent (Dyer & Singh, 1998), finding that the firm-specific resources in our model (electronic integration and internal cost management), as well as the relational resources (absorptive capacity) are inter-related and contribute to the development of the IOCM resource. Our results further suggest that there may be an order by which organizations develop resources that eventually enable IOCM. As a result, one resource such as internal electronic integration can enable other resources in a firm to ultimately enable IOCM for the combined benefit of the partners in a supply chain. Furthermore, the measurement scales developed in this study provide a tool for future internal and inter-organization cost management research. These scales could also be used by organizations to self assess their own resource levels and may be a good beginning point for organizations wanting to develop an IOCM resource. Finally, through our survey examining multiple cost management attributes and activities in an inter-organizational context, we are able to empirically confirm and broaden the scope of previous findings that were based on limited cost management activities within a relatively small number of organizations. Thus, our research provides a broad, theory-based explanation of the resources that can enable IOCM. In summary, this study provides evidence regarding how organizations might develop an inter-organizational cost management resource. Firm-specific and relational resources that comprise absorptive capacity (communication climate, communication network, and knowledge seeking) play a central role in effectively extending the internal focus of cost management to the broader inter-organizational perspective of IOCM. Given the importance of managing supply chain costs, we hope that our results will motivate more companies to consider IOCM.