Electronic Invoicing (E-invoicing) has been going through fast development during recent years. It is believed to bring great savings for companies. There has been a lot of research and studies on Einvoicing. This study is going to study on how E-invoicing operators could create value but from users’ perspective. The study is going to build its own value creation framework based on Amit and Zot...

This study investigates the relationships between U.S. buying firms’ supplier development efforts, commitment, social capital accumulation with key suppliers, and buying firm performance. We identify linkages between supply chain management research on supplier development and organization theory research on social capital to consider how buying firm commitment to a long-term relationship, cogn...

the supply chain represents the critical link between the development of new product and the market in pharmaceutical industry. over the years, improvements made in supply chain operations have focused largely on ways to reduce cost and gain efficiencies in scale. in addition, powerful regulatory and market forces have provided new incentives for pharmaceutical firms to basically rethink the wa...

Over the past 10 to 15 years, the conventional wisdom within the purchasing and supply field has been that the development of collaborative relationships represents best practice purchasing and supply management. It is the contention of the authors, however, that this view is misguided and that managers need to adopt a fit-for purpose approach. For some purchases, a collaborative relationship i...

The literature offers little empiric evidence on the role of management accounting in inter-firm relationships. So, in the following research, we examined the effect of the use of a set of new management accounting practices namely the ABC, the balanced scorecard and the financial and accounting benchmarking as well as the effect of the investment in information and communication technologies (...