Relations between Supply Chain Performance Indicators Usage Patterns and Strategic Goals Typologies: Evidence from Brazilian Agribusiness Companies

Abstract

Purpose

The underlying question to the investigation is “are supply chain performance indicators usage patterns related to specific strategic goals?” The paper aims to analyze whether specific supply chain performance metrics from the Balanced Scorecard are related to specific strategic goals among individual agribusiness companies.

Methodology/Approach

A survey among 121 individual Brazilian agribusiness companies was undertaken. Each of them was asked to declare their respective strategic goal as well as point out which performance indicators they used from a list composed by 49 performance indicators divided into the four traditional perspectives of the Balanced Scorecard. Percentages were used to identify the use extent of these performance indicators and upper quartiles and estimated percentages were used to identify the groups of performance indicators for all strategic goal considered.

Findings

The groups of eligible performance indicators relating to Balanced Scorecard frameworks for specific strategic goals changes its composition significantly if upper quartiles or estimated percentages are applied. The results also suggest that the intensity of use of performance indicators from the learning and growth perspective changes significantly among groups of individual companies as they aim different strategic goals.

Research Limitations/Implications

The research carried out in this paper is based on responses provided by senior managers regarding managerial practices, but it does present a new perspective about relations between strategic goals and usage patterns of supply chain performance indicators from the perspectives of the Balanced Scorecard.

Practical Implications

The managerial implications arising from the findings suggest that supply chain performance metrics selection criteria should consider the characteristics of strategic goal.

Originality/Value of Paper

There is little existing literature that addresses attention to the relations between strategic goals and the structure of Balanced Scorecard framework toward supply chain performance measurement and this paper aims to fill this gap.

Citation

Callado, A.A.C. and Callado, A.L.C. (2014), "Relations between Supply Chain Performance Indicators Usage Patterns and Strategic Goals Typologies: Evidence from Brazilian Agribusiness Companies", Accounting in Latin America (Research in Accounting in Emerging Economies, Vol. 14), Emerald Group Publishing Limited, Leeds, pp. 135-149. https://doi.org/10.1108/S1479-356320140000014004