A SCM Reality Check

Insights from Management Accounting Research

Frederik Zachariassen

Publikation: Bidrag til bog/antologi/rapport/konference-proceedingKonferencebidrag i proceedingsForskningpeer review

Resumé

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.

OriginalsprogEngelsk
Titel14th IFPSM Summer School on Advanced Purchasing Research
RedaktørerChikán Attila
Antal sider27
ForlagInternational Federation of Purchasing and Supply Management
Publikationsdato2008
Sider1-27
StatusUdgivet - 2008
Begivenhed14th IFPSM Summer School on Advanced Purchasing Research - Salzburg, Østrig
Varighed: 3. jul. 20088. jul. 2008
Konferencens nummer: 14

Konference

Konference14th IFPSM Summer School on Advanced Purchasing Research
Nummer14
LandØstrig
BySalzburg
Periode03/07/200808/07/2008

Fingeraftryk

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

Emneord

  • Videnskabsteori
  • Ontologi
  • Supply Chain Management
  • Metode

Citer dette

Zachariassen, F. (2008). A SCM Reality Check: Insights from Management Accounting Research. I C. Attila (red.), 14th IFPSM Summer School on Advanced Purchasing Research (s. 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. red. / Chikán Attila. International Federation of Purchasing and Supply Management, 2008. s. 1-27
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Zachariassen, F 2008, A SCM Reality Check: Insights from Management Accounting Research. i C Attila (red.), 14th IFPSM Summer School on Advanced Purchasing Research. International Federation of Purchasing and Supply Management, s. 1-27, 14th IFPSM Summer School on Advanced Purchasing Research, Salzburg, Østrig, 03/07/2008.

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

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

Publikation: Bidrag til bog/antologi/rapport/konference-proceedingKonferencebidrag i proceedingsForskningpeer review

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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.

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