An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Bruce Dehning
Chapman University

Vernon J. Richardson
University of Arkansas

Rod Smith
University of Arkansas

Abstract: There is growing recognition that improved supply chain management offers significant opportunities for firms to create strategic advantage and achieve extraordinary financial performance. Thus, firms have invested in supply chain management software with the expectations of improved productivity and lower costs. Despite broad interest and substantial investments in supply chain management technology, there is still a lack of understanding about the distribution of benefits from improved supply chain management. In this paper, we examine financial performance outcomes across a set of industries to assess which supply chain-member firm is more likely to benefit from supply chain management software implementations. We find that improved supply chain management capability primarily affects the performance of the customer firm in the supply chain relationship, but there are also important benefits to suppliers.

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