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The impact of e‐commerce on the business environment is often praised but seldom analyzed with scrutiny. In this paper we try to depict the underlying logistically relevant aspects of e‐commerce and their impacts on logistics service providers. This seems to be of considerable importance, as logistics is seen as the back‐bone of e‐commerce operations. However, the firms specializing in this field are commonly neglected. We argue that the logistical implications of e‐commerce can be differentiated into two main categories: the rise of e‐marketplaces; and the elimination of supply chain elements (disintermediation). By analyzing these two categories and their major logistical implications in detail we deduct strategic consequences for logistics service providers.

Due to the continued high failure rate of logistics alliances, the purpose of this paper is to propose incorporating the widely neglected dynamic capabilities approach into the explanation of logistics alliance performance.

The authors identify specific characteristics of logistics alliances that are used to argumentatively develop a framework of logistics alliance management capabilities.

We propose an initial framework of logistics alliance management capabilities, based on the dynamic capabilities approach of strategic management, with the aim of improving logistics alliance success.

The presented framework offers a basis for a wider range of empirical studies. Qualitative researchers are encouraged to further specify and better understand the sub-processes that underlie logistics alliance management capabilities in different alliance settings. Quantitative studies could help to reliably assess the differences and performance implications of these capabilities.

The authors ' conceptualization supports managers in their relevant strategic and organizational attempts to enhance logistics alliance success.

This paper contributes to the logistics literature by making a more general yet established construct accessible to logistics scholars and practitioners. The roots of the authors ' logistics alliance management capabilities construct in dynamic capabilities provide a framework that is new and potentially more comprehensive than the collection of somewhat isolated alliance success factors that have hitherto been proposed in the logistics literature.

Despite the relevance of financial information relating to logistics service providers (LSPs), recent research has paid little attention to the financial analysis of LSPs. The aim of this paper is to examine the balance sheet structure of LSPs in order to find out if there are differences between single providers or defined LSP groups (clusters), respectively. Furthermore, the dependency of asset, capital and liquidity structures on LSPs specific characteristics is pointed out. Finally, we show which financial indicators positively influence profitability.

A total of 150 quoted LSPs from all over the world, allocated to six different clusters depending on scope of service were examined. A detailed balance sheet analysis using contingency theory, complemented by a correlation analysis, provides information about the financial structure, similarities and differences within and in-between the LSP clusters.

It was found that there are many differences regarding the financial structures of LSPs. The asset and liquidity structure of LSPs show significant differences, while the capital structure is mostly homogeneous. Profitability is achieved in various ways: Focusing on high net profit margin or asset turnover rates.

Only quoted LSPs are analyzed. With this broad research approach the authors point out the range of possibilities for financial statement analysis of LSPs and demonstrate the potential for future research.

Financial analysis yields information for making strategic decisions including organic growth, outsourcing, mergers and acquisitions or cooperation between LSPs.

This paper contributes to further performance examinations of LSPs by providing a profound financial statement analysis with potential benefits for logistics executives, analysts and researchers.

The purpose of this study is to examine whether the compliance management activities in the risk management environment of financial institutions can be enhanced using a Process Mining application.

In this research, an implementation procedure for a selected Process Mining application is developed and evaluated at a financial institution in Germany.

The evaluation of the process data with the Process Mining application Disco shows that the compliance of the real-life execution of business processes can be monitored in real-time. Moreover, potential non-compliant activities and durations can be analysed in a detailed manner.

When the research results are regarded, it must be considered that a general condition for the usage of a Process Mining application is that the process data is available and exportable in the required format and that data privacy regulations are fulfilled.

This research presents a practical use case for the implementation of a Process Mining application at the risk management department of financial institutions. It shows the value of using a technical application to carry out tedious tasks that are usually executed manually. This value is discussed and compared with the aim to help financial institutions in determining how the effectiveness and efficiencies of compliance management activities can be improved. Therefore, this research can be taken as a foundation for the practical implementation of a Process Mining application at financial institutions.

Changes in workflow relevant data of business processes at run-time can hinder their completion or impact their profitability as they have been instantiated under different circumstances. The purpose of this paper is to propose a context engine to enhance a business process management (BPM) system’s context-awareness. The generic architecture provides the flexibility to configure processes during initialization as well as to adapt running instances at decision gates or during execution due to significant context change.

The paper discusses context-awareness as the conceptual background. The technological capabilities of business rules and complex event processing (CEP) are outlined in an architecture design. A reference process is proposed and discussed in an exemplary application.

The results provide an improvement over the current situation of static variable instantiation of business processes with local information. The proposed architecture extends the well-known combination of business rules and BPM systems with a context engine based on CEP.

The resulting architecture for a BPM system using a context engine is generic in nature and, hence, requires to be contextualized for situated implementations. Implementation success is dependent on the availability of context information and process compensation options.

Practitioners receive advice on a reference architecture and technology choices for implementing systems, which can provide and monitor context information for business processes as well as intervene and adapt the execution.

Currently, there is no multi-purpose non-proprietary context engine based on CEP or any other technology available for BPM, which facilitates the adaptation of processes at run-time due to changes in context variables. This paper will stimulate a debate between research and practice on suitable design and technology.

Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively.

A content analysis is conducted including 114 higher education textbooks written in English or in German language.

The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks.

There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative.

To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.