The intention of the paper is to present recent developments in German‐based supply chain‐controlling literature (management accounting in supply chains) and place them in a context of recent lines of research on supply chain management.
The approach taken in the paper is a conceptually‐based review of related publications.
The study finds that supply chain controlling has picked up on controlling concepts, i.e. rationality, coordination and information, which are transferred to the meta‐level of a supply chain. This is linked to recent debates in supply chain management literature, which are captured as the performance frontier of a supply chain, the coordination and integration needs of a supply chain and the information needed to manage and control a supply chain.
Management accounting instruments need to be applied on a supply chain level more and more.
The paper summarizes research contributions on supply chain controlling published in German and puts them in an international context.
