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The adoption of total cost of ownership for sourcing decisions--a structural equations analysis

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  • Wouters, Marc
  • Anderson, James C.
  • Wynstra, Finn

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  • 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.
    • Handle: RePEc:eee:aosoci:v:30:y:2005:i:2:p:167-191
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    2. 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.
    3. Zeger Degraeve & Filip Roodhooft, 2000. "A Mathematical Programming Approach for Procurement Using Activity Based Costing," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 27(1&2), pages 69-98.
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    10. Baines, Annette & Langfield-Smith, Kim, 2003. "Antecedents to management accounting change: a structural equation approach," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 675-698.
    11. Ittner, Christopher D. & Larcker, David F. & Nagar, Venkatesh & Rajan, Madhav V., 1999. "Supplier selection, monitoring practices, and firm performance," Journal of Accounting and Public Policy, Elsevier, vol. 18(3), pages 253-281, September.
    12. Van der Stede, Wim A., 2000. "The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 609-622, August.
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    14. Degraeve, Zeger & Labro, Eva & Roodhooft, Filip, 2000. "An evaluation of vendor selection models from a total cost of ownership perspective," European Journal of Operational Research, Elsevier, vol. 125(1), pages 34-58, August.
    15. Anderson, Shannon W. & Glenn, David & Sedatole, Karen L., 2000. "Sourcing parts of complex products: evidence on transactions costs, high-powered incentives and ex-post opportunism," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 723-749, November.
    16. Hunton, James E. & Wier, Benson & Stone, Dan N., 2000. "Succeeding in managerial accounting. Part 2: a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 751-762, November.
    17. K. Jöreskog, 1971. "Simultaneous factor analysis in several populations," Psychometrika, Springer;The Psychometric Society, vol. 36(4), pages 409-426, December.
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    1. Sebastian Firk & Torben Schmidt & Michael Wolff, 2019. "Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 418-450, March.
    2. Andrea Bacchetti & Stefano Bonetti & Marco Perona & Nicola Saccani, 2018. "Investment and Management Decisions in Aluminium Melting: A Total Cost of Ownership Model and Practical Applications," Sustainability, MDPI, vol. 10(9), pages 1-36, September.
    3. 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.
    4. Van den Abbeele, Alexandra & Roodhooft, Filip & Warlop, Luk, 2009. "The effect of cost information on buyer-supplier negotiations in different power settings," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 245-266, February.
    5. Fayard, Dutch & Lee, Lorraine S. & Leitch, Robert A. & Kettinger, William J., 2012. "Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 168-187.
    6. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
    7. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    8. Mariusz Jedlinski & Mariusz Sowa, 2021. "The Concept of the “Reverse Iceberg-RIB” in the Application of Account of Total Cost of Ownership for a Reusable Wooden Flat Pallet in its Operating Phase," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 199-210.
    9. Saccani, Nicola & Perona, Marco & Bacchetti, Andrea, 2017. "The total cost of ownership of durable consumer goods: A conceptual model and an empirical application," International Journal of Production Economics, Elsevier, vol. 183(PA), pages 1-13.
    10. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    11. Jaroslaw Milczarek & Piotr Cyplik & Sebastian Wieczerniak, 2018. "Using Total Cost Of Ownership As A Method For Identification Of Internal Problems In Purchase Area – Case Study," Business Logistics in Modern Management, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 18, pages 205-223.
    12. Seunghoon Lee & Young Hoon Lee & Yongho Choi, 2019. "Project Portfolio Selection Considering Total Cost of Ownership in the Automobile Industry," Sustainability, MDPI, vol. 11(17), pages 1-17, August.
    13. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2019. "Traditional management accounting tools in SMEs? network. Do they foster partner dialogue and business innovation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 35-50.
    14. Moisello Anna Maria, 2012. "Cost Measurement And Cost Management In Target Costing," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 533-547, July.
    15. Stephan M. Liozu, 2021. "The adoption of pricing from an organizational perspective and its impact on relative firm performance," Journal of Revenue and Pricing Management, Palgrave Macmillan, vol. 20(4), pages 390-402, August.
    16. Rodgers, Waymond & Guiral, Andrés, 2011. "Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers," The International Journal of Accounting, Elsevier, vol. 46(1), pages 25-50, March.
    17. Tavana, Madjid & Di Caprio, Debora, 2016. "Modeling synergies in multi-criteria supplier selection and order allocation: An application to commodity tradingAuthor-Name: Sodenkamp, Mariya A," European Journal of Operational Research, Elsevier, vol. 254(3), pages 859-874.
    18. Giovanna Centorrino & Guido Noto & Daniela Rupo, 2022. "Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 65-88.
    19. Visani, Franco & Barbieri, Paolo & Di Lascio, F. Marta L. & Raffoni, Anna & Vigo, Daniele, 2016. "Supplier’s total cost of ownership evaluation: a data envelopment analysis approach," Omega, Elsevier, vol. 61(C), pages 141-154.
    20. Seunghoon Lee & Yongju Cho & Minjae Ko, 2020. "Robust Optimization Model for R&D Project Selection under Uncertainty in the Automobile Industry," Sustainability, MDPI, vol. 12(23), pages 1-15, December.
    21. Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.
    22. Blanthorne, Cindy & Kaplan, Steven, 2008. "An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 684-703.

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