Accounting for Collaborative Supply Chain Relationship

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1、TheInternationalJournalofDigitalAccountingResearchVol.8,N.14,2008,pp.1-22ISSN:1577-8517AccountingforCollaborativeSupplyChainRelationships:IssuesandStrategiesSteveG.Sutton.UniversityofCentralFlorida.USA/UniversityofMelbourne.Australia.Steve.Sutton@bus.ucf.ed

2、uGeorgiaSmedley.UniversityofMissouri-KansasCity.USA.smedleyg@umkc.eduVickyArnold.UniversityofCentralFlorida.USA/UniversityofMelbourne.Australia.Vicky.Arnold@bus.ucf.eduAbstract.Thepurposeofthisdiscussionpaperistoexplorethecontemporarybusinessmodelthathasari

3、senwiththeadventofB2Be-commercesystemsinordertobetterunderstandtheimprovementsneededinthefinancialreportingmodel.Thecontemporarybusinessmodelhasrelegatedtheenterprise-centricviewofcorporatecompetitionandthecurrentfinancialreportingmodeltoinsignificanceinman

4、yinstances.Rather,today’sbusinessenvironmentisonedominatedbycompetitionbetweensupplychainswithanorganization’ssuccessultimatelyhingingontheviabilityandsuccessofitssupplychainpartnersasmuchas,ormorethan,enterprise-centricpoliciesanddecisions.Asaresult,theseh

5、ighlyintegrativesystemsconnectsupplychainpartnersinamannerthatismoretightlycoupledthanmostconsolidatedentities.Still,thecurrentfinancialreportingmodelfailstoevenminimallycapturethecomplexityofthisnewreality.Thisdiscussionpaperprovidesthefoundationforelabora

6、tingonadetaileddiscussionofhowthisbusinessmodelcouldbemoreaccuratelycapturedthroughanenhancedbusinessreportingmodel.Keywords:Object-oriented,financialreporting,informationsystems.SubmittedNovember2007AcceptedJanuary2008DOI:10.4192/1577-8517-v8_12TheInternat

7、ionalJournalofDigitalAccountingResearchVol.8,N.141.INTRODUCTIONForoveradecade,businessconsultants,andinturncorporateexecutives,haveadvocatedtheneedfororganizationstofocusontheirowncorecompetenciesandtoleveragerelationshipswithbusinessandtradingpartnerswitha

8、goalofimprovingefficiencyofoperations.Theprimarycatalystinthisespousedbusinessmodelhasbeentherapidintegrationanduseofbusiness-to-business(B2B)e-commercetoshareinformationandtocreateviablevaluechaincomp