Essays on Nonfinancial Performance Measurement, Relative Bargaining Power and Supply Chain Performance

Essays on Nonfinancial Performance Measurement, Relative Bargaining Power and Supply Chain Performance

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This dissertation examines two research questions that contribute to our understanding of the role of accounting information in supply chain relationships. The first research question examines whether nonfinancial performance measures are leading indicators of supply chain financial performance and whether the information contained in these measures have a role in the performance evaluation and rewards processes between firms. Chapter 2 analyzes proprietary performance measurement data from a leading international manufacturer regarding its contractual arrangements with 156 independent distributors. Consistent with predictions, I find that measures of process alignment and, to a lesser extent, measures of detailed information exchange are nonfinancial performance measures that are leading indicators of supply chain sales growth, productivity and profitability. In addition, I find that nonfinancial measures are associated with the manufacturer's decision to renew supply chain contracts. Supplemental analysis examines whether the role of nonfinancial measures in performance evaluations is associated with the evaluation's apparent economic importance or the exclusivity of the supply chain relationship.Evidence suggests that it may be quite difficult to obtain from supply chain partners the information necessary to construct ... nonfinancial performance, these measures likely have an important role in predicting future supply chain performance.


Title:Essays on Nonfinancial Performance Measurement, Relative Bargaining Power and Supply Chain Performance
Author: Jason Daniel Schloetzer
Publisher:ProQuest - 2008
ISBN-13:

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