A SCM Reality Check: Insights from Management Accounting Research

Research output: Contribution to book/anthology/report/conference proceedingArticle in proceedingResearchpeer-review

Abstract

Purpose of this paper

Drawing on meta-theoretical discussions in the discipline of management accounting, this paper seeks to discuss the notion of reality in SCM and logistics research, as this important discussion is currently missing. Four dimensions (facts, logic, values and communication) and their impact on research are discussed in order to show the erroneous aspects of conducting research from three or less of the dimensions.

Design/methodology/approach

The paper is theoretical grounded. A literature review of ten top journals in SCM/logistics was carried out in order to explore previous discussions on reality in the SCM/logistics discipline. A SCM related paper was selected in order to illustrate the problematic aspects of not integrating all four dimensions in SCM/logistics related research.

Findings

As the SCM/logistics discipline is primarily founded in objectivistic approaches, this paper shows in what way such reductionistic research strategies lead to faulty research that fails to capture the notion of reality fully, hence making it less useful than had it incorporated all four dimensions.

Novelty/contribution

This is the first paper in the SCM/logistics to discuss the notion of reality and its potential impact on SCM/logistics related research.

Original languageEnglish
Title of host publication14th IFPSM Summer School on Advanced Purchasing Research
EditorsChikán Attila
Number of pages27
PublisherInternational Federation of Purchasing and Supply Management
Publication date2008
Pages1-27
Publication statusPublished - 2008
Externally publishedYes
Event14th IFPSM Summer School on Advanced Purchasing Research - Salzburg, Austria
Duration: 3 Jul 20088 Jul 2008
Conference number: 14

Conference

Conference14th IFPSM Summer School on Advanced Purchasing Research
Number14
CountryAustria
CitySalzburg
Period03/07/200808/07/2008

Fingerprint

Accounting research
Management accounting
Logistics
Design methodology
Novelty
Logic
Research strategy
Communication
Literature review

Cite this

Zachariassen, F. (2008). A SCM Reality Check: Insights from Management Accounting Research. In C. Attila (Ed.), 14th IFPSM Summer School on Advanced Purchasing Research (pp. 1-27). International Federation of Purchasing and Supply Management.
Zachariassen, Frederik. / A SCM Reality Check : Insights from Management Accounting Research. 14th IFPSM Summer School on Advanced Purchasing Research. editor / Chikán Attila. International Federation of Purchasing and Supply Management, 2008. pp. 1-27
@inproceedings{938ee2f36fcf4d548517fcdec3db5db9,
title = "A SCM Reality Check: Insights from Management Accounting Research",
abstract = "Purpose of this paper Drawing on meta-theoretical discussions in the discipline of management accounting, this paper seeks to discuss the notion of reality in SCM and logistics research, as this important discussion is currently missing. Four dimensions (facts, logic, values and communication) and their impact on research are discussed in order to show the erroneous aspects of conducting research from three or less of the dimensions.Design/methodology/approachThe paper is theoretical grounded. A literature review of ten top journals in SCM/logistics was carried out in order to explore previous discussions on reality in the SCM/logistics discipline. A SCM related paper was selected in order to illustrate the problematic aspects of not integrating all four dimensions in SCM/logistics related research.FindingsAs the SCM/logistics discipline is primarily founded in objectivistic approaches, this paper shows in what way such reductionistic research strategies lead to faulty research that fails to capture the notion of reality fully, hence making it less useful than had it incorporated all four dimensions.Novelty/contributionThis is the first paper in the SCM/logistics to discuss the notion of reality and its potential impact on SCM/logistics related research.",
author = "Frederik Zachariassen",
year = "2008",
language = "English",
pages = "1--27",
editor = "Chik{\'a}n Attila",
booktitle = "14th IFPSM Summer School on Advanced Purchasing Research",
publisher = "International Federation of Purchasing and Supply Management",

}

Zachariassen, F 2008, A SCM Reality Check: Insights from Management Accounting Research. in C Attila (ed.), 14th IFPSM Summer School on Advanced Purchasing Research. International Federation of Purchasing and Supply Management, pp. 1-27, 14th IFPSM Summer School on Advanced Purchasing Research, Salzburg, Austria, 03/07/2008.

A SCM Reality Check : Insights from Management Accounting Research. / Zachariassen, Frederik.

14th IFPSM Summer School on Advanced Purchasing Research. ed. / Chikán Attila. International Federation of Purchasing and Supply Management, 2008. p. 1-27.

Research output: Contribution to book/anthology/report/conference proceedingArticle in proceedingResearchpeer-review

TY - GEN

T1 - A SCM Reality Check

T2 - Insights from Management Accounting Research

AU - Zachariassen, Frederik

PY - 2008

Y1 - 2008

N2 - Purpose of this paper Drawing on meta-theoretical discussions in the discipline of management accounting, this paper seeks to discuss the notion of reality in SCM and logistics research, as this important discussion is currently missing. Four dimensions (facts, logic, values and communication) and their impact on research are discussed in order to show the erroneous aspects of conducting research from three or less of the dimensions.Design/methodology/approachThe paper is theoretical grounded. A literature review of ten top journals in SCM/logistics was carried out in order to explore previous discussions on reality in the SCM/logistics discipline. A SCM related paper was selected in order to illustrate the problematic aspects of not integrating all four dimensions in SCM/logistics related research.FindingsAs the SCM/logistics discipline is primarily founded in objectivistic approaches, this paper shows in what way such reductionistic research strategies lead to faulty research that fails to capture the notion of reality fully, hence making it less useful than had it incorporated all four dimensions.Novelty/contributionThis is the first paper in the SCM/logistics to discuss the notion of reality and its potential impact on SCM/logistics related research.

AB - Purpose of this paper Drawing on meta-theoretical discussions in the discipline of management accounting, this paper seeks to discuss the notion of reality in SCM and logistics research, as this important discussion is currently missing. Four dimensions (facts, logic, values and communication) and their impact on research are discussed in order to show the erroneous aspects of conducting research from three or less of the dimensions.Design/methodology/approachThe paper is theoretical grounded. A literature review of ten top journals in SCM/logistics was carried out in order to explore previous discussions on reality in the SCM/logistics discipline. A SCM related paper was selected in order to illustrate the problematic aspects of not integrating all four dimensions in SCM/logistics related research.FindingsAs the SCM/logistics discipline is primarily founded in objectivistic approaches, this paper shows in what way such reductionistic research strategies lead to faulty research that fails to capture the notion of reality fully, hence making it less useful than had it incorporated all four dimensions.Novelty/contributionThis is the first paper in the SCM/logistics to discuss the notion of reality and its potential impact on SCM/logistics related research.

M3 - Article in proceeding

SP - 1

EP - 27

BT - 14th IFPSM Summer School on Advanced Purchasing Research

A2 - Attila, Chikán

PB - International Federation of Purchasing and Supply Management

ER -

Zachariassen F. A SCM Reality Check: Insights from Management Accounting Research. In Attila C, editor, 14th IFPSM Summer School on Advanced Purchasing Research. International Federation of Purchasing and Supply Management. 2008. p. 1-27