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Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively.

A content analysis is conducted including 114 higher education textbooks written in English or in German language.

The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks.

There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative.

To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.

Returnable transport packaging (RTP) solutions have found increasing attention in the recent past. It is not clear, however, under what conditions an RTP system improves a company's financial performance. This paper investigates the operational factors that influence the financial attractiveness of an RTP solution in a manufacturing environment and discusses how these factors are related to each other.

The paper presents the results of five empirical RTP use cases and compares the case study findings with the results found in literature in order to develop a taxonomy of RTP cost effects. Drawing on the concept of value-based management (VBM), the operational drivers of these RTP cost effects are systematized and categorized in a value driver model that relates RTP cost effects to overall economic value added (EVA).

Based on the use case findings, additional cost factors are identified that have not been previously discussed in literature. The amended taxonomy of influence factors is further operationalized in a value driver model.

The present paper is the first one providing a taxonomy of RTP cost effects and putting these effects in a conceptual framework that can be used for decision-making and performance benchmarking.

The purpose of this paper is to discuss the applicability of current benchmarking proposals for small and medium-sized enterprises (SMEs) and to suggest a condensed process for logistics benchmarking in SMEs.

The paper starts by outlining why the logistics function is of increasing importance for SMEs. It discusses the benefit of logistics benchmarking and typical SME restrictions in benchmarking. Available approaches to benchmarking are discussed and their weaknesses when applied to SME logistics benchmarking are analyzed. The paper develops a new benchmarking process framework for SME logistics benchmarking and reports findings of a case application in three German SMEs.

The paper suggests a conceptual framework for logistics benchmarking in SMEs. The framework was tested in three German case companies. Results suggest that the suggested process together with the employed benchmarking tools and templates provide valuable support for SMEs in a logistics benchmarking project.

The conceptual framework developed has been tested in selected case companies only. Possible adaptations to specific industry needs or cultural differences need to be integrated.

The process framework developed provides practical guidance for SMEs that want to embark on a logistics benchmarking exercise.

The paper outlines weaknesses of current SME benchmarking approaches and provides practical support by outlining an adapted process together with specific implementation tools.