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  • © 2014

Performance Control in Buyer-Supplier Relationships

The Design and Use of Formal Management Control Systems

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  • Publication in the field of economic sciences
  • Includes supplementary material: sn.pub/extras

Part of the book series: Supply Chain Management (SCM)

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Table of contents (8 chapters)

  1. Front Matter

    Pages I-XIX
  2. Need for research & theoretical framework

    1. Front Matter

      Pages 1-1
    2. Practical relevance

      • Konstantin Gebert
      Pages 2-16
    3. Theoretical relevance

      • Konstantin Gebert
      Pages 17-26
    4. Research framework and research subjects

      • Konstantin Gebert
      Pages 27-42
    5. Research design and positioning of research

      • Konstantin Gebert
      Pages 43-61
  3. Critical appraisal & future research

    1. Front Matter

      Pages 179-179
  4. Back Matter

    Pages 190-224

About this book

A company’s ability to best exploit performance potentials within buyer-supplier relationships has become a critical success factor in securing competition and improving a company's overall performance. One powerful attempt to meet this challenge can be found in the application of cross-company management accounting approaches in order to execute performance control. However, implementation of suitable mechanisms and execution of control activities across company boundaries – commonly executed by both partners – is often insufficient because actual improvement potentials are not identified correctly. Embedded in a contingency-based research framework, the author combines several statistical methods to empirically analyze causal relationships between performance and contingent performance-determinants. Resulting in a control process-oriented guideline, findings support companies in the design and use of performance control systems in buyer-supplier relationships and open the field for further research.​

Authors and Affiliations

  • Lst. f. Logistikmgt., Universität St. Gallen, St. Gallen, Switzerland

    Konstantin Gebert

About the author

Dr. Konstantin Gebert received his doctor’s degree in business administration from the University of St. Gallen at the chair of Prof. Dr. Wolfgang Stölzle. Following his doctorate, he moved to industry working in project management.

Bibliographic Information

  • Book Title: Performance Control in Buyer-Supplier Relationships

  • Book Subtitle: The Design and Use of Formal Management Control Systems

  • Authors: Konstantin Gebert

  • Series Title: Supply Chain Management

  • DOI: https://doi.org/10.1007/978-3-658-01893-1

  • Publisher: Springer Gabler Wiesbaden

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Springer Fachmedien Wiesbaden 2014

  • Softcover ISBN: 978-3-658-01892-4Published: 23 July 2013

  • eBook ISBN: 978-3-658-01893-1Published: 12 July 2013

  • Series ISSN: 2627-292X

  • Series E-ISSN: 2627-2938

  • Edition Number: 1

  • Number of Pages: XIX, 224

  • Number of Illustrations: 29 b/w illustrations

  • Topics: Operations Management

Buy it now

Buying options

eBook USD 39.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 54.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access