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Open Access
Article
Publication date: 1 November 2022

Marcela Ciubotaru

Food supply chains are facing significant changes and challenges coming from the need to adopt inclusive business practices and foster sustainable development. The current…

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Abstract

Purpose

Food supply chains are facing significant changes and challenges coming from the need to adopt inclusive business practices and foster sustainable development. The current research aims to provide insights related to the inclusiveness of sustainable business practices of a dairy production co-operative where the smallholders are engaging with a traditional business mind-set. The purpose of the research is to deliver insights about the linkages between accounting and business practices in the adoption of an inclusive business model.

Design/methodology/approach

This research is based on the qualitative case study of a medium-sized production cooperative company operating in the dairy industry supply chain.

Findings

This study answers the call for research on accounting and control systems in the food sector, by exploring how management and control system is practised within contemporary supply chains. The research aims to analyse the contextual insights of managerial and organizational practices that facilitate inter-organizational relationships and coordination among actors that engage along the supply chain.

Research limitations/implications

The main limitation relates to the conditions of the time available and the limited number of interviews. Even if key actors were interviewed, a larger sample would have been more beneficial to the research. However, the lack of proper results for accounting tools and software access caused some loss to the research.

Originality/value

This paper emphasizes the effects of the “inclusiveness” of the sustainable business models between suppliers and leading companies by enhancing the sustainable business development within the supply chain, as part of a wider business model in the food sector from an inter-organizational perspective.

Details

European Journal of Management Studies, vol. 27 no. 2
Type: Research Article
ISSN: 2183-4172

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