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Accounting data for value chain analysis

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  • Michael Hergert
  • Deigan Morris

Abstract

Strategic planning frameworks provide a means of combining internal data about the firm's capabilities with external information about the competitive environment in a manner designed to guide resource allocation. The value chain approach to strategic planning, as described by Michael Porter in his book Competitive Advantage (1985), is a recent addition to this family of planning frameworks. In this article, we address some of the difficulties in using accounting data for value chain analysis. These difficulties are divided into those that are inherent, because of differences in methods of data accumulation, and those that are avoidable.

Suggested Citation

  • Michael Hergert & Deigan Morris, 1989. "Accounting data for value chain analysis," Strategic Management Journal, Wiley Blackwell, vol. 10(2), pages 175-188, March.
    • Handle: RePEc:bla:stratm:v:10:y:1989:i:2:p:175-188
    DOI: 10.1002/smj.4250100207
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    Cited by:

    1. Franco Cescon & Antonio Costantini & Luca Grassetti, 2019. "Strategic choices and strategic management accounting in large manufacturing firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 605-636, September.
    2. Piotr Daniluk, 2021. "Strategic Analysis of Energy Security. Methodological Aspects of the Scenario Approach," Energies, MDPI, vol. 14(15), pages 1-24, July.
    3. Kepas Antoni Adrianus Manurung & Hermanto Siregar & Idqan Fahmi & Dedi Budiman Hakim, 2024. "Sustainable Value Chain for Sustainable Lending of State-Owned Banks in Indonesia," Sustainability, MDPI, vol. 16(12), pages 1-21, June.
    4. Hadida, Allègre L. & Paris, Thomas, 2014. "Managerial cognition and the value chain in the digital music industry," Technological Forecasting and Social Change, Elsevier, vol. 83(C), pages 84-97.
    5. Anamaria Tepes-Bobescu, 2015. "Organizational and Managerial Accounting Challenges," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(2), pages 24-30, February.
    6. Dekker, H. C., 2001. "Accounting information and value chain analysis: an exploratory field study," Serie Research Memoranda 011a, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    7. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    8. Lillis, Anne M., 2002. "Managing multiple dimensions of manufacturing performance -- an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 497-529, August.
    9. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    10. Adriana Radan UNGUREANU, 2015. "Competitive Advantages In A Nanotechnology Value Chain," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 573-579, April.
    11. Chang, C. Janie & Hwang, Nen-Chen Richard, 2002. "The effects of country and industry on implementing value chain cost analysis," The International Journal of Accounting, Elsevier, vol. 37(1), pages 123-140.
    12. Francesco Ricciotti, 2020. "From value chain to value network: a systematic literature review," Management Review Quarterly, Springer, vol. 70(2), pages 191-212, May.
    13. Gebreselassie Fanta, Elias, 2006. "Does value addition at oilseed production and/ or spreading the gain from export of oilseed products increase the income of primary producers?," IEE Working Papers 183, Ruhr University Bochum, Institute of Development Research and Development Policy (IEE).
    14. Kepas Antoni Adrianus Manurung & Hermanto Siregar & Dedi Budiman Hakim & Idqan Fahmi & Tanti Novianti, 2024. "Business Model and Strategy for Sustainable Lending of State-Owned Banks in Indonesia," JRFM, MDPI, vol. 17(9), pages 1-32, September.
    15. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    16. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.
    17. Li, Xiao & Gu, Xin Jian & Liu, Zheng Gang, 2009. "A strategic performance measurement system for firms across supply and demand chains on the analogy of ecological succession," Ecological Economics, Elsevier, vol. 68(12), pages 2918-2929, October.
    18. Jean-Noël Chauvey & Gérald Naro, 2004. "Les apports de l’ABC à l’analyse stratégique:les enseignements d’une recherche-intervention," Revue Finance Contrôle Stratégie, revues.org, vol. 7(3), pages 63-89, September.
    19. Wouters, Marc & Anderson, James C. & Wynstra, Finn, 2005. "The adoption of total cost of ownership for sourcing decisions--a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 167-191, February.
    20. Manuel Sánchez-Pérez & María Belén Marín-Carrillo & María Dolores Illescas-Manzano & Zohair Souilim, 2023. "Understanding the illegal drug supply chain structure: a value chain analysis of the supply of hashish to Europe," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.
    21. Fabio Santini, 2013. "Strategic Management Accounting and financial performance in the small and medium sized Italian manufacturing enterprises," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 77-107.
    22. Rieple, Alison & Singh, Rajbir, 2010. "A value chain analysis of the organic cotton industry: The case of UK retailers and Indian suppliers," Ecological Economics, Elsevier, vol. 69(11), pages 2292-2302, September.

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