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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/139868

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/139868

Title:	Collaboration, Strategic Performance Measurement Systems, and Competitiveness
Authors:	李佳玲 Lee, Chia-Ling Shih, Ya-Nan
Contributors:	會計系
Keywords:	Collaboration;Strategic performance measurement systems;Competitiveness;Supply chains;International business;Strategic goals
Date:	2021-10
Issue Date:	2022-04-12 09:20:01 (UTC+8)
Abstract:	Collaborative relationships (CRs) in supply chains have become central in international business. Strategic performance measurement systems (SPMSs) establish a causal chain of performance measures that can be aligned with strategic goals and can link performance measures with business processes and suppliers. This study investigates whether CRs in supply chains positively affect buyer competitiveness by using SPMSs. Firm competitiveness is described in terms of product cost-price, delivery, as well as flexibility. We demonstrate through the use of SPMSs that CRs indirectly and positively influence the competitiveness of delivery and flexibility. This chapter contributes to the growing literature on the role of SPMSs in linking the relationship between CRs and competitiveness.
Relation:	Advances in Management Accounting, Vol.33, pp.77-95
Data Type:	article
DOI 連結:	https://doi.org/10.1108/S1474-787120210000033003
DOI:	10.1108/S1474-787120210000033003
Appears in Collections:	[會計學系] 期刊論文

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