Supply chain controlling: summarizing recent developments in German literature

Abstract

Purpose

The intention of the paper is to present recent developments in German‐based supply chain‐controlling literature (management accounting in supply chains) and place them in a context of recent lines of research on supply chain management.

Design/methodology/approach

The approach taken in the paper is a conceptually‐based review of related publications.

Findings

The study finds that supply chain controlling has picked up on controlling concepts, i.e. rationality, coordination and information, which are transferred to the meta‐level of a supply chain. This is linked to recent debates in supply chain management literature, which are captured as the performance frontier of a supply chain, the coordination and integration needs of a supply chain and the information needed to manage and control a supply chain.

Practical implications

Management accounting instruments need to be applied on a supply chain level more and more.

Originality/value

The paper summarizes research contributions on supply chain controlling published in German and puts them in an international context.

Citation

Seuring, S.A. (2006), "Supply chain controlling: summarizing recent developments in German literature", Supply Chain Management, Vol. 11 No. 1, pp. 10-14. https://doi.org/10.1108/13598540610642420