Browsing by Author "Templar, Simon"

Now showing 1 - 4 of 4
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    The influence of supply chains on a company's financial performance
    (2007-05-01T00:00:00Z) Johnson, Mark; Templar, Simon
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    Inter-organisational costing approaches: the inhibiting factors
    (Mcb, 2010-12-31T00:00:00Z) Bastl, Marko; Grubic, Tonci; Templar, Simon; Harrison, Alan; Fan, Ip-Shing
    Purpose - The purpose of this paper is to highlight the limitations of current accounting practices in an inter-organisational context; introduce contemporary costing approaches used in inter-organisational costing (IOC) programmes; and identify the inhibitors of successful implementation of IOC programmes. Design/ methodology/approach - The paper uses a structured review of empirical and theoretical literature. Findings - Traditional accounting practices do not adequately fulfil their role in the inter-organisational context. Contemporary accounting practices overcome only some limitations of traditional accounting practices. The paper uncovers part of the complexity surrounding the implementation of IOC programmes and suggests that we are dealing with a broad inter-disciplinary phenomenon. Research limitations/implications - Conclusions are drawn on a conceptual level and further empirical investigation is encouraged. Practical implications - The paper raises the awareness of the complexity surrounding the implementation of IOC programmes. The broad set of inhibiting factors could be effectively used by managers to assess the readiness of organisations involved in implementation of IOC programmes. Originality/value - This research is the first that systematically addresses the problem of inhibitors in the implementation of IOC programmes. The broad scope of the paper sets the foundations for more focused research into specific inhibiting factors.
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    Methods for measuring shrinkage
    (Palgrave Macmillan, 2006-10-01T00:00:00Z) Chapman, Paul; Templar, Simon
    This paper presents findings from research amongst European grocery retailers into their methods for measuring shrinkage. The findings indicate that: there is no dominant method for valuing or stating shrinkage; shrinkage in the supply chain is frequently overlooked; data is essential in pinpointing where and when loss occurs and that many retailers collect data at the stock-keeping unit (SKU) level and do so every 6 months. These findings reveal that it is difficult to benchmark between retailers due to inconsistencies between measurement methods and that there are opportunities for many of the retailers surveyed to improve their shrinkage measurement by adopting known good practice.
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    Scoping the contextual issues that influence shrinkage measurement.
    (Emerald Group Publishing Limited, 2006-11-01T00:00:00Z) Chapman, Paul; Templar, Simon
    Measures and measurement systems must reflect the context to which they are applied (Neely, 1999), requiring that the contextual issues relating to retail shrinkage must be identified as a necessary precursor when measuring shrinkage. Without considering these issues any decision on which method of shrinkage measurement to employ will be uninformed, arbitrary and at best intuitive.