Accounting for collaborative supply chain relationships: issues and strategies
- Autores: Steve G. Sutton, Georgia Smedley, Vicky Arnold
- Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 8, Nº. 14, 2008, págs. 1-22
- Idioma: inglés
- Enlaces
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Resumen
The purpose of this discussion paper is to explore the contemporary business model that has arisen with the advent of B2B e-commerce systems in order to better understand the improvements needed in the financial reporting model. The contemporary business model has relegated the enterprise-centric view of corporate competition and the current financial reporting model to insignificance in many instances. Rather, today�s business environment is one dominated by competition between supply chains with an organization�s success ultimately hinging on the viability and success of its supply chain partners as much as, or more than, enterprise-centric policies and decisions. As a result, these highly integrative systems connect supply chain partners in a manner that is more tightly coupled than most consolidated entities.
Still, the current financial reporting model fails to even minimally capture the complexity of this new reality. This discussion paper provides the foundation for elaborating on a detailed discussion of how this business model could be more accurately captured through an enhanced business reporting model.
