Supermarkets and suppliers in the United Kingdom: system integration, information and control(Studies of Information Flows in Interorganizational Networks)

Article Abstract:

The success of British supermarkets is the outgrowth of the efforts of major supermarkets to form close interdependence with suppliers. The manner by which electronic data interchange and electronic point-of-sale systems have been used by supermarkets in the UK demonstrates how technological integration has fostered organizational integration across boundaries. The regular flow and analysis of data on customer behavior have led to smaller orders and less loss for the stores. This consequently results in reduced reserve size in both production and distribution, which translates to more savings. Supermarket dominance has emerged through their purchasing power and control over information on resource flows, prices and performance. The supermarket sector of the UK is a vivid example of how the dominant buyer in a network can use new information technologies and accounting methods to tighten interconnections, cut costs and gain influence.

Supermarkets and Other Grocery (except Convenience) Stores, Grocery stores, Supermarkets, United Kingdom, Research, Computer networks, Economic aspects, Retail trade, Distributors (Commerce), Information networks

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The very idea of classification in international accounting

Article Abstract:

Attempts to classify national systems of accounting have been problematic. To facilitate classification in international accounting, it should first be recognized that classification is a way of looking at the world, with the truths in classifications being relative. From this notion, it can be argued that accounting should be classified based on their purposes. The purposes that can be accepted are only those that can help policymakers to recognize similarities and differences in accounting between countries for developmental, harmonization and standardization reasons. This means that methodologies in classifications should no longer be required to adhere to objectivity and instead use criteria that reflect the purposes of the accounting.

International aspects, Accounting

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