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The high level of competition in the globalized business environment forces companies to innovate to remain competitive. Previous literature often cites information technology (IT) and supply chain collaboration as direct contributors to product innovation and IT as a direct enabler of supply chain collaboration. This suggests that IT could have an indirect effect on product innovation through supply chain collaboration, although this relationship has not been addressed yet. This paper aims to analyze empirically the direct impacts of IT and supply chain collaboration on incremental and radical product innovation and the indirect effect of IT on both types of product innovation through supply chain collaboration by using data collected from a sample of 200 manufacturing firms.

Structural equation modeling was used to check the research hypotheses with a sample of 200 manufacturing companies.

The results show supply chain collaboration has a positive effect on technological innovation, showing that the collaboration with external agents foster both incremental and radical innovations. Furthermore, results show that IT directly enhances both types of product innovation (incremental and radical) indirectly through supply chain collaboration.

This article supports the pursuit of open innovation that suggests the need to acquire external knowledge to be able to develop innovation projects. The use of tools that facilitate this transmission of knowledge becomes indispensable in environments in which companies must be involved in supply chains in which different external agents intervene and in which collaboration can promote the creation of synergies and superior competitive advantages.

Innovation requires more and more the use of knowledge management practices that capture external information to be used in the creation of new products. In this case, collaboration within a supply chain facilitates incremental and radical innovations. However, to strengthen this transfer of information and the adoption of behaviors that stimulate innovation, the company must use ITs.

This paper focus on the indirect effect of IT on product innovation through the creation of the collaborations with external agents. In spite of the importance of this relation, it has been poorly studied by previous literature. The paper’s greatest interest lies in the fact that ITs not only facilitate the transmission of knowledge but also facilitate other types of behavior among supply chain agents that invite collaboration and generate innovations.

The purpose of this paper is to analyze e-procurement in small and medium-sized enterprises (SMEs) and its relationship with top management support, IT obstacles and strategic purchasing and the effect of e-procurement on performance (procurement performance and business performance).

The hypotheses were tested using a sample of 199 managers from SMEs in manufacturing.

The results indicated a significant relationship between e-procurement in SMEs and top management support, IT obstacles and strategic purchasing. Similarly, the authors found a positive relationship between e-procurement and procurement process performance and business performance.

The findings stress to SME managers, the need to pay attention to top management support, IT obstacles and strategic purchasing when implementing e-procurement. Similarly, it provides evidence of the benefits of e-procurement on procurement process performance and business performance.

This study fills a gap in the literature regarding e-procurement in SMEs and its impact on performance. SMEs constitute a significant part of today’s economies and e-procurement can significantly impact the performance of these organizations.

This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA).

A qualitative methodology was deemed most appropriate given the exploratory nature of the research questions (RQ). In total, 10 open-ended interview questions were used to gather the evidence. The case study design was inductive, yielding rich data from 29 respondents representing 20 different organizations.

Answers were provided to three interrelated RQs about the use of DA by MA, namely, what are their responsibilities? How does this work support inference, prediction and assurance? And how can they ensure insights from DA can be turned into decisions that add value? The findings also indicate that MA have not taken charge of the data analytic opportunities and at present, their activities remain largely focused on descriptive and financial data analysis rather than more complex activities using external data, operational data and modeling.

The limitation of this research is that it is based on a relatively small, geographically restricted sample (20 organizations in south-central Canada) as well by interviews that were only 60 min in duration.

Provides a base for the existing practice of management accounting with DA.

Explains the social relationship between DA and management accounting.

Documented and explained the extent of actual DA use by MA.

The present study aims to draw on operations management and information technology literature to examine the effect of three information technology resources (electronic data interchange (EDI), computer‐aided design and manufacturing (CAD/CAM), and enterprise resource planning (ERP) systems) and three related quality management capabilities (customer and supplier relations, product and process management, and quality data and workforce management) and their effect on a firm's quality performance.

Hypotheses derived from the key features of quality management and information technology presented by previous authors are tested using structural equation modeling through field research on a sample of 229 manufacturing companies in Spain.

Findings from this study indicate that there is significant evidence to support the hypothesized model in which information technology resources (EDI, ERP systems, and CAD/CAM systems) have a direct impact on related quality management capabilities (customer and supplier relations, product and process management, and quality data and workforce management) as well as an indirect impact on quality performance mediated through quality management capabilities.

The discrepant findings in the literature suggest the need to identify contingencies that may govern the IT‐performance relationship. This study focuses on the interplay between information technology, quality management, and quality performance.

Many studies claim that the implementation of quality management practices and specific information systems can help organizations to improve performance. The objective of this article is to provide insights into current quality management and information systems theory and practice in the purchasing function and their impact on purchasing performance.

Hypotheses derived from the key features of quality management practices in purchasing (QMPP) and related information systems (IS) practices presented by previous authors are tested using Structural Equation Modelling through field research on a sample of 306 manufacturing companies in Spain.

Findings from this study indicate that there is significant evidence to support the hypothesized model in which QMPP has a direct impact on related IS practices and purchasing performance, as well as an indirect impact on purchasing performance mediated through IS.

Use of a single key informant is a possible limitation as opposed to information directly obtained from actual suppliers and internal customers. Also a more stringent test of the relationship between QMPP, IS and purchasing performance requires a more protracted time‐span rather than a singlular point in time. Finally, future research could include SRM, ERP, MRP, etc. in the purchasing department

A survey of QMPP and IS practices in manufacturing suggests how firms and other organisations should focus their investments to improve purchasing performance.

While many researchers have studied information systems and total quality management operations strategies individually, the relationship between the adoption of quality management practices in purchasing and purchasing‐related information systems and QMPP's effect on purchasing performance has not yet been analyzed.

Supply chain management is an increasingly important organizational concern, and proper management of supplier relationships constitutes one essential element of supply chain success. However, there is little empirical research that has tested the effect of supplier development on performance. The main objective is to analyze the effect of supplier development practices with different levels of implementation complexity on the firm's purchasing performance.

Three supplier development constructs were defined: basic supplier development, moderate supplier development, and advanced supplier development. Three structural models were hypothesized and tested using structural equation modeling through field research on a sample of 306 manufacturing companies in Spain.

Identified important interrelationships among the various supplier development practices, basic, moderate, and advanced. Also indicated that the implementation of supplier development practices significantly contributes to the prediction of purchasing performance.

The use of a single key informant could be seen as a potential limitation of the study. The study was a cross‐sectional and descriptive sample of the manufacturing industry at a given point in time. A more stringent test of the relationships between the different levels of supplier development and performance requires a longitudinal study, or field experiment.

This study focused on supplier development practices and revealed how involving suppliers in supplier development activities is important and may help buyers to increase their purchasing performance. The findings from the structural analysis should provide practicing managers with insights on how these practices and their benefits are related in terms of purchasing performance, thus affecting their ability to make better sourcing decisions.

Fills an important gap in the purchasing literature with respect to the area of supplier development. While there is much written about supplier development based on conceptual and case study research, this study is unique in that it is the first attempt to empirically model the relationships between different levels of supplier development and their impact on purchasing performance using a comprehensive set of practices.

Standardization of materials (i.e. replacement of several materials/components by a single component that has all the functionalities of the materials/components it replaces) is one important purchasing department decision. The primary objective of this study is to examine empirically the impact of standardization of materials and purchasing procedures (standardization in purchasing) on purchasing and business performance.

To address our research problem, a survey instrument was developed and a structural model was hypothesized and tested using structural equation modeling. Data were collected from a field research on a sample of 306 manufacturing companies in Spain.

The results of this research indicate that standardization in purchasing has a significant positive effect on both purchasing and business performance. Thus, standardizing materials and purchasing procedures is important and may help firms to meet their materials expenditure targets, and increase the quality of materials, on‐time delivery from suppliers, inventory performance, as well as business performance.

One of the limitations of the study is that the use of a single key informant could be seen as a potential limitation of the study. The study was a cross‐sectional and descriptive sample of the manufacturing industry at a given point in time. A more stringent test of the relationships between standardization in purchasing and performance requires a longitudinal study, or field experiment.

The empirically validated positive relation of standardization in purchasing to firms' performance, such as that documented in this study, can be very useful for the managers who take the initiative in standardization to promote and obtain the resources needed for the adoption of standardization of materials and purchasing procedures. Standardization in purchasing has, as this study shows, much to offer firms that wish to improve their performance.

Because there is a lack of empirical evidence about the impact of standardization of materials and purchasing procedures (standardization in purchasing) on purchasing and business performance, this paper filled an important gap in the purchasing literature.

The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance measures, management accounting techniques, activities of management accountants, and the use of non‐financial information.

The controllers of 13 major Canadian firms were interviewed as part of a multiple case study. Open‐ended questions were used.

The research assesses how ERP implementations through more computational power, relational databases, standardized state‐of‐the‐art transaction processing, and extended chart of accounts change management accounting. The enhanced computing power and overall standardization lead to more accurate and timely information. The standardized transaction processing and the charts of accounts have increased the availability of information from units and products previously deficient of information, and ensured a consistency of information across all units and products. The standardization and automation of transaction processing has reduced the amount of data entry done by management accountants. Performance measures have been standardized, expanded to more units and products, increased in accuracy, and produced more quickly. Management accounting techniques have become more efficient and effective. Management accountants are less involved with data entry, thus allowing them to undertake more analyses. Non‐financial information is more extensive.

This research provides new insights or contributions to understanding how ERP systems impact management accounting and management accountants. First, ERP system implementations affect management accounting. Second, the three part lens or conceptual framework – physical, transactional, and information – explicates the impact of ERP systems on management accounting and management accountants. Third, understanding the impact is further guided by recognizing the expanded chart of accounts inherent with ERP systems.

The importance of benchmarking in the achievement of better results in the purchasing function and in overall business performance has been widely asserted in literature. However, few studies have addressed the implementation of benchmarking in the supply function and its impact on purchasing and business performance. Data was collected from 306 companies and structural equations modeling was used to develop valid and reliable instruments for benchmarking, purchasing performance and business performance. The results showed a significant positive impact of benchmarking on purchasing performance and an indirect positive effect on business performance. Implications of the findings for purchasing managers are also discussed.