Korean Management Science Review (경영과학)

The Korean Operations Research and Management Science Society (한국경영과학회)
권호 표지
DOI QR코드

DOI QR Code

The Relationships among E-commerce, BSC, Inter-organizational Information Flow and Supply-Chain Performance

전자상거래, 균형성과표, 조직간 정보교류와 공급망 성과 간의 관계 연구

  • Received : 2012.12.17
  • Accepted : 2013.01.21
  • Published : 2013.03.31
Download PDF
⟨ Previous Next ⟩

Abstract

This study empirically investigated the changes of performance evaluation systems under the environment of supply-chain e-commerce. The objectives of e-commerce include obtaining financial profit, internal innovation through processes integration, learning with information flow, and customer satisfaction through quick response. These objectives are generally consistent with the four evaluation measures of balanced scorecard(BSC). This study, first, demonstrated that perceived environmental uncertainty(PEU) has a significant effect on the adoptions of e-commerce and BSC, and severe competition positively influences the use of e-commerce. With cluster analysis and subgroup analysis, we also showed that under the high adoption levels of e-commerce, the high utilization of BSC can improve the supply-chain performance of a firm. In addition, it was found that the use of e-commerce indirectly and significantly affects supply-chain performance through inter-organizational information flow, and the supply-chain performance of a firm leads to the improvement of organizational performance.

Keywords

References

  1. 최종민, "회계정보 시스템 전략적 연계의 기업 성과에 대한 영향", 한국경영과학회지, 제31권, 제4호(2006), pp.13-33.
  2. 최종민, "지식경영 과정들에 대한 사회적 자본, 원가기획 시스템과 정보기술 하부구조의 영향", 한국경영과학회지, 제35권, 제2호(2010), pp.89-114.
  3. 최종민, "기업전략과 지식경영 전략의 연계가 제조기업의 혁신에 미치는 영향", 한국경영과학회지, 제36권, 제2호(2011), pp.67-88.
  4. Ahn, H., "Applying the balanced scorecard concept：An experience report," Long Range Planning, Vol.34(2001), pp.441-461. https://doi.org/10.1016/S0024-6301(01)00057-7
  5. Chang, H. and H. Wong, "Adoption of e-procurement and participation of e-marketplace on firm performance：Trust as a moderator," Information and Management, Vol.47(2010), pp.262-270. https://doi.org/10.1016/j.im.2010.05.002
  6. Chen, M., T. Yang, and H. Li, "Evaluating the supply chain performance of IT-based inter-enterprise collaboration," Information and Management, Vol.44(2007), pp.524-534. https://doi.org/10.1016/j.im.2007.02.005
  7. Cheng, J., "Inter-organizational relationships and information sharing in supply chains," International Journal of Information Management, Vol.31(2011), pp.374-384. https://doi.org/10.1016/j.ijinfomgt.2010.09.004
  8. Chu, C. and S. Smithson, "E-business and organizational change：A structurational approach," Information Systems Journal, Vol.17 (2007), pp.369-389. https://doi.org/10.1111/j.1365-2575.2007.00258.x
  9. Daft, R. and H. Lengel, "Organizational information requirements, media richness and structural design," Management Science, Vol.32(1986), pp.554-571. https://doi.org/10.1287/mnsc.32.5.554
  10. Dedrick, J., X. Xu, and X. Zhu, "How does information technology shape supply-chain structure? : Evidence on the number of suppliers," Journal of Management Information Systems, Vol.25, No.2(2008), pp.41-72. https://doi.org/10.2753/MIS0742-1222250203
  11. Ferreira, A. and D. Otley, "The design and use of performance management systems: An extended framework for analysis," Management Accounting Research, Vol.20(2009), pp.263-282. https://doi.org/10.1016/j.mar.2009.07.003
  12. Galbraith, R., Designing Complex Organizations. Reading, Massachusetts:Addison- Wesley, 1973.
  13. Hartono, E., X. Li, K. Na, and T. Simpson, "The role of the quality of shared information in inter-organizational systems use," International Journal of Information Management, Vol.30(2010), pp.399-407. https://doi.org/10.1016/j.ijinfomgt.2010.02.007
  14. Hoque, Z. and W. James, "Linking balanced scorecard measures to size and market factors: Impact on organizational performance," Journal of Management Accounting Research, Vol.12(2000), pp.1-17. https://doi.org/10.2308/jmar.2000.12.1.1
  15. Ittner, D., F. Larcker, and T. Randall, "Performance implications of strategic performance measurement in financial services firms," Accounting Organizations and Society, Vol.28(2003), pp.715-741. https://doi.org/10.1016/S0361-3682(03)00033-3
  16. Iyer, N.S., R. Germain, and C. Claycomb, "B2B e-commerce supply chain integration and performance:A contingency fit perspective on the role of environment," Information and Management, Vol.46(2009), pp.313-322. https://doi.org/10.1016/j.im.2009.06.002
  17. Klein, R., A. Rai, and W. Straub, "Competitive and cooperative positioning in supply chain logistics relationships," Decision Sciences, Vol. 38, No.4(2007), pp.611-646. https://doi.org/10.1111/j.1540-5915.2007.00172.x
  18. Klein, R. and A. Rai, "Inter-firm strategic information flows in logistics supply chain relationships," MIS Quarterly, Vol.33, No.4 (2009), pp.735-762. https://doi.org/10.2307/20650325
  19. Lin, H., "Inter-organizational and organizational determinants of planning effectiveness for internet-based inter-organizational systems," Information and Management, Vol.43 (2006), pp.423-433. https://doi.org/10.1016/j.im.2005.10.004
  20. Lopez-Nicolas, C. and P. Soto-Acosta, "Analyzing ICT adoption and use effects on knowledge creation:An empirical investigation in SMEs," International Journal of Information Management, Vol.30(2010), pp.521-528. https://doi.org/10.1016/j.ijinfomgt.2010.03.004
  21. Mahama, H., "Management control systems, cooperation and performance in strategic supply relationships:A survey in the mines," Management Accounting Research, Vol.17(2006), pp.315-339. https://doi.org/10.1016/j.mar.2006.03.002
  22. Malina, A. and H. Selto, "Communicating and controling strategy:An empirical study of the effectiveness of the balanced scorecard," Journal of Management Accounting Research, Vol.13(2001), pp.47-90. https://doi.org/10.2308/jmar.2001.13.1.47
  23. Milgrom, P. and J. Roberts, "Complementarities and fit strategy, structure, and organizational change in manufacturing," Journal of Accounting and Economics, Vol.19(1995), pp. 179-208. https://doi.org/10.1016/0165-4101(94)00382-F
  24. Park, Y., C. Kim, and J. Lee, "On the characteristics of innovative firms in Korea : The role of R&D and innovation type," International Journal of Innovation Management, Vol.3(1999), pp.111-131. https://doi.org/10.1142/S1363919699000062
  25. Pereira, V., "The new supply chain's frontier : Information management," International Journal of Information Management, Vol.29 (2009), pp.372-379. https://doi.org/10.1016/j.ijinfomgt.2009.02.001
  26. Quaddus, M. and G. Hofmeyer, "An investigation into the factors influencing the adoption of B2B trading exchanges in small businesses," European Journal of Information Systems, Vol.16(2006), pp.202-215.
  27. Rai, A., P. Brown, and X. Tang, "Organizational assimilation of electronic procurement innovation," Journal of Management Information Systems, Vol.26, No.1(2009), pp.257-296. https://doi.org/10.2753/MIS0742-1222260110
  28. Son, J. and I. Benbasat, "Organizational buyers' adoption and use of B2B electronic marketplaces:Efficiency- and legitimacyoriented perspective," Journal of Management Information Systems, Vol.24, No.2(2007), pp.55-99. https://doi.org/10.2753/MIS0742-1222240102
  29. Sriram, S., V. Arunachalam, and M. Ivancevich, "EDI adoption and implementation:An examination of perceived operational and strategic benefits, and controls," Journal of Information Systems, Vol.14, No.1(2000), pp. 37-52.
  30. Tang, E., Y. Shee, and T. Tang, "A conceptual model for interactive buyer-supplier relationship in electronic commerce," International Journal of Information Management, Vol.21(2001), pp.49-68. https://doi.org/10.1016/S0268-4012(00)00050-5
  31. Van, de Ven and D. Drazin, "The concept of fit in contingency theory," Research in Organizational Behavior, Vol.12(1985), pp.333-365.
  32. Wang, T.G., C.F. Tai, and H. Wei, "A virtual integration theory of improved supply-chain performance," Journal of Management Information Systems, Vol.23, No.2(2006), pp.41-64.