경영과학 (Korean Management Science Review)

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

DOI QR Code

공급망 성과 개선을 위한 조직간 원가관리의 활용

The Application of IOCM for the Improvement of Supply-Chain Performance

  • 투고 : 2014.08.19
  • 심사 : 2014.09.25
  • 발행 : 2014.11.30
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

초록

This study empirically investigated the relationships among inter-organizational cost management (IOCM), cooperation with suppliers, information exchange between partners, inter-organizational learning, control integration, and the supply-chain performance of a firm. The results showed that the adoption of IOCM positively affects the collaboration between buyers and suppliers, which also leads to the increased information flow between them. According to the results of this study, it was found that inter-organizational information flow causes inter-organizational learning, and this learning contributes to the improved supply-chain performance. In this study, the positive effects of the cooperation with suppliers through IOCM on the control integration in supply-chains were not empirically confirmed. However, the impact of IOCM on control integration was significant and positive. Finally, the fact that the enhanced control integration can improve the supply-chain performance of a firm was empirically demonstrated.

키워드

참고문헌

  1. 남진모, 박건수, "물류비용을 고려한 공급사슬유연성 구조에 관한 연구", 한국경영과학회지, 제39권, 제2호(2014), pp.21-36.
  2. 서용원, "경쟁적 소매상으로 구성된 공급사슬에서 정보공유의 역효과에 관한 연구", 한국경영과학회지, 제37권, 제3호(2012), pp.95-116. https://doi.org/10.7737/JKORMS.2012.37.3.095
  3. 신종학, "SCM 협력, 신제품 개발, 조직문화의 관계", 경영과학, 제29권, 제2호(2012), pp.35-52. https://doi.org/10.7737/KMSR.2012.29.2.035
  4. 이순묵, 공변량구조분석, 성원사, 1990.
  5. Agndal, H. and U. Nilsson, "Inter-organizational cost management in the exchange process," Management Accounting Research, Vol.20(2009), pp.85-101. https://doi.org/10.1016/j.mar.2008.07.001
  6. Agndal, H. and U. Nilsson, "Different open book accounting practices for different purchasing strategies," Management Accounting Research, Vol.21(2010), pp.147-166. https://doi.org/10.1016/j.mar.2010.04.001
  7. Anderson, W. and C. Dekker, "Strategic cost management in supply chains, Part 1:Structural cost management," Accounting Horizons, Vol.23, No.2(2009), pp.201-220. https://doi.org/10.2308/acch.2009.23.2.201
  8. Arbuckle, L. and W. Wothke, AMOS 4.0 User's Guide, SmallWaters Corporation, 1999.
  9. Barr, P.S., J.L. Stimpert, and A.S. Huff, "Cognitive change, strategic action, and organizational renewal," Strategic Management Journal, Vol.13, No.1(1992), pp.15-36. https://doi.org/10.1002/smj.4250131004
  10. Bartunek, J.M., "Changing interpretive schemes and organizational restructuring:The example of a religious order," Administrative Science Quarterly, Vol.29, No.2(1984), pp.355-372. https://doi.org/10.2307/2393029
  11. 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
  12. 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
  13. Coad, A. and J. Cullen, "Inter-organizational cost management:Towards an evolutionary perspective," Management Accounting Research, Vol.17(2006), pp.342-369. https://doi.org/10.1016/j.mar.2006.02.003
  14. Cooper, R. and S. Slagmulder, "Inter-organizational cost management and relational context," Accounting, Organizations and Society, Vol.29(2004), pp.1-26. https://doi.org/10.1016/S0361-3682(03)00020-5
  15. Cuganesan, S., "The role of functional specialists in shaping controls within supply networks," Accounting, Auditing and Accountability Journal, Vol.19, No.4(2006), pp.465-492. https://doi.org/10.1108/09513570610679092
  16. Dong, S., X. Xu, and X. Zhu, "Information technology in supply chains:The value of IT-enabled resources under competition," Information Systems Research, Vol.20, No.1 (2009), pp.18-32. https://doi.org/10.1287/isre.1080.0195
  17. Fayrad, D., S. Lee, A. Leitch, and W. Kettinger, "Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains," Accounting, Organizations and Society, Vol.37(2012), pp. 168-187. https://doi.org/10.1016/j.aos.2012.02.001
  18. Garvin, D.A., "Building a learning organization," Harvard Business Review, (1993), pp.78-91.
  19. Hair, J., B. Black, B. Babin, R. Anderson, and R. Tatham, Multivariate Data Analysis, 6th edition, Prentice Hall, 2005.
  20. 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
  21. 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
  22. Kajuter, P. and I. Kulmala, "Open-book accounting in networks:Potential achievements and reasons for failures," Management Accounting Research, Vol.16(2005), pp.179-204. https://doi.org/10.1016/j.mar.2005.01.003
  23. Kannan, R. and C. Tan, "Just in time, total quality management, and supply chain management: Understanding their linkage and impact on business performance," Omega, Vol.33(2005), pp.153-162. https://doi.org/10.1016/j.omega.2004.03.012
  24. Kim, K., S. Umanath, and H. Kim, "Am assessment of electronic information transfer in B2B supply-channel relationships," Journal of Management Information Systems, Vol.22, No.3(2006), pp.293-320.
  25. Kulmala, I., J. Paranko, and E. Uusi-Rauva, "The role of cost management in network relationships," International Journal of Production Economics, Vol.79(2002), pp.33-43. https://doi.org/10.1016/S0925-5273(00)00061-X
  26. Langfield-Smith, K. and D. Smith, "Management control systems and trust in outsourcing relationships," Management Accounting Research, Vol.14(2003), pp.281-307. https://doi.org/10.1016/S1044-5005(03)00046-5
  27. 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
  28. Malhotra, A., S. Gosain, and A. Sawy, "Absorptive capacity configurations in supply chains:Gearing for partner-enabled market knowledge creation," MIS Quarterly, Vol.29, No.1(2007), pp.145-187.
  29. Mouritsen, J., A. Hansen, and C. Hansen, "Inter-organizational controls and organizational competencies:Episodes around target cost management/functional analysis and open book accounting," Management Accounting Research, Vol.12(2001), pp.221-244. https://doi.org/10.1006/mare.2001.0160
  30. Nakayama, M., "An assessment of EDI use and other channel communications on trading behavior and trading partner knowledge," Information and Management, Vol.40(2003), pp.563-580. https://doi.org/10.1016/S0378-7206(02)00081-2
  31. Ramos, M., "Interaction between management accounting and supply chain management," Supply Chain Management:An International Journal, Vol.9, No.2(2004), pp.134-138. https://doi.org/10.1108/13598540410527033
  32. Saraf, N., S. Langdon, and S. Gosain, "IS application capabilities and relational value in inter-firm partnerships," Information Systems Research, Vol.18, No.3(2007), pp.320-339. https://doi.org/10.1287/isre.1070.0133
  33. Scott, E., "Facilitating inter-organizational learning with information technology," Journal of Management Information Systems, Vol.17, No.2(2000), pp.81-113. https://doi.org/10.1201/1078/43190.17.1.20000101/31218.11
  34. Smith, G., J. Carroll, and J. Ashford, "Intraand inter-organizational cooperation:Toward a research agenda," Academy of Management Journal, Vol.38, No.1(1995), pp.7-23. https://doi.org/10.2307/256726
  35. Vandenbosch, B. and C. Higgins, "Executive support systems and learning:A model and empirical test," Journal of Management Information Systems, Vol.12, No.1(1995), pp. 99-130. https://doi.org/10.1080/07421222.1995.11518083
  36. 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.
  37. Windolph, M. and K. Moeller, "Open-book accounting:Reasons for failure of inter-firm cooperation," Management Accounting Research, Vol.23(2012), pp.47-60. https://doi.org/10.1016/j.mar.2011.07.001