政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/139868

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 110944/141864 (78%)
Visitors : 48025355 Online Users : 1003

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

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

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML2	223	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...