This dissertation examines two research questions that contribute to our understanding of the role of accounting information in supply chain relationships. The first research question examines whether nonfinancial performance measures are leading indicators of supply chain financial performance and whether the information contained in these measures have a role in the performance evaluation and rewards processes between firms. Chapter 2 analyzes proprietary performance measurement data from a leading international manufacturer regarding its contractual arrangements with 156 independent distributors. Consistent with predictions, I find that measures of process alignment and, to a lesser extent, measures of detailed information exchange are nonfinancial performance measures that are leading indicators of supply chain sales growth, productivity and profitability. In addition, I find that nonfinancial measures are associated with the manufacturer's decision to renew supply chain contracts. Supplemental analysis examines whether the role of nonfinancial measures in performance evaluations is associated with the evaluation's apparent economic importance or the exclusivity of the supply chain relationship.Without Bob and Frank, the first essay would not have been possible. ... were solid supplements to my education at the University of Pittsburgh. ... I appreciate the financial support provided by The Joseph M. Katz Graduate School of Business, University of Pittsburgh and The McDonough School of Business, Georgetownanbsp;...
|Title||:||Essays on Nonfinancial Performance Measurement, Relative Bargaining Power and Supply Chain Performance|
|Author||:||Jason Daniel Schloetzer|
|Publisher||:||ProQuest - 2008|