Supply Chain Management: An International Journal

Supply chain controlling: summarizing recent developments in German literature

Stefan A. Seuring
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 Research note

Supply chain controlling: summarizing recent

developments in German literature
Stefan A. Seuring
Supply Chain Management Center, Institute for Business Administration, Faculty of Business, Economics and Law,
Carl von Ossietzky-Universität Oldenburg, Oldenburg, Germany

Abstract
Purpose – The intention of the paper is to present recent developments in German-based supply chain-controlling literature (management accounting
Downloaded by The University of British Columbia Library At 21:35 18 February 2016 (PT)

in supply chains) and place them in a context of recent lines of research on supply chain management.
Design/methodology/approach – The approach taken in the paper is a conceptually-based review of related publications.
Findings – 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.
Practical implications – Management accounting instruments need to be applied on a supply chain level more and more.
Originality/value – The paper summarizes research contributions on supply chain controlling published in German and puts them in an international
context.

Keywords Supply chain management, Control systems, Germany, Literature, Performance management

Paper type Research paper

1. Introduction it is evident that most of the papers selected to conduct the

In recent literature, supply chain controlling has gained
considerable attention. This seems to be a logical
consequence of the great deal of interest that both
management control systems or controlling and supply
chain management (SCM) have gained lately, as this would
combine the strength of both approaches. Yet, no single
concept or theory exists in either field, and this makes it even
more difficult to establish a “unified” supply chain control,
even though conceptualizations of supply chain controlling
have been presented in the German literature (see, e.g. Weber
(2002), or several papers in Stölzle and Otto(2003)).
Much of the literature that can be related to supply chain
controlling presents a certain tool, but does not discuss wider
conceptual frameworks. Examples are the integration of SCM
with performance management (Van Hoek, 1998; Brewer and
Speh, 2000; Kummer, 2001; Stölzle et al., 2001; Stölzle,
2002; Weber et al., 2002a; Zimmermann, 2002; Otto and
Kotzab, 2003), or cost management (LaLonde and Pohlen,
1996; Cooper and Slagmulder, 1999; Dekker and Van Goor,
2000; Kajüter, 2002; Seuring, 2001a, b, 2002; Weber et al.,
2002b). When looking at reviews on supply chain controlling,
The current issue and full text archive of this journal is available at
www.emeraldinsight.com/1359-8546.htm
Supply Chain Management: An International Journal
11/1 (2006) 10– 14
q Emerald Group Publishing Limited [ISSN 1359-8546]
[DOI 10.1108/13598540610642420]
review were not intended to contribute specially to supply
chain controlling (see the reviews in Göpfert and Neher,
2002, pp. 36-7; Weber, 2002, pp. 190-1).
Beyond the developments presented so far, the objective of
this paper is to transfer controlling-related lines of research to
SCM. Therefore, the paper contributes to revealing similar
lines of development in different bodies of management
literature, which have so far not been linked to one another. A
second intention of the paper is to present the German
literature-based controlling concepts and recent developments
in supply chain controlling to an international audience.
The paper is organized into three sections. The first section
introduces some basic ideas of management control systems
or controlling, where three major conceptualizations from
German controlling literature will be outlined. The second
section presents three frequently addressed questions within
SCM. The third section integrates these themes with one
another, allowing the identified objectives and principles of
SCM to be related to the recurring questions on controlling.
Bringing the building blocks together, three possible
conceptualizations of supply chain controlling will be
outlined, allowing some suggestions for future research in
supply chain controlling.
2. Basic background on German controlling
concepts
The development of management control systems (e.g.
Kaplan and Atkinson, 1998; Anthony and Govindarajan,
2000; Merchant and Van der Stede, 2003) or the German

10
 Supply chain controlling: summarizing recent developments
Stefan A. Seuring
concept of controlling (Hahn and Hungenberg, 2001;
Horváth, 2001; Küpper, 2001; Friedel, 2003) has been
subject to much debate on what controlling is and how it can
be defined. Anthony and Govindarajan (2001, p. 6) give the
following definition:
Management control is the process by which managers influence other
members of the organization to implement the organization’s strategies.
Various conceptualizations can be found, particularly within
German literature, where several overviews have been
presented (e.g. Küpper, 2001; Friedel, 2003; Zenz, 1998;
Götze, 2003) “A controlling concept is a theoretical outline
for goal oriented problem solving” (Friedel, 2003, p. 5).
Hence, management control systems do not aim at task
control, but at management support in planning, coordinating
activities, evaluating information and decision making
(Anthony and Govindarajan, 2000, p. 6).
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Before looking at three controlling concepts in detail, it is
useful to take up criteria that can be applied for systemizing
controlling concepts. Three criteria have been proposed
which allow a description of the different approaches (see, in
different sequence, Friedel (2003, p. 150)):
(1) the specific problem;
(2) the direct objectives; and
(3) the indirect objectives.
These criteria are useful, as they allow a separation of the
different concepts from each other on a descriptive basis, as a
more detailed, theory-driven analysis is beyond the scope of
this paper.
Three major conceptualizations of controlling which each
overarch a range of further detailed approaches have been
developed (Friedel (2003, p. 148); for a comprehensive
review see Küpper (2001, pp. 5-29)) (for details see Table I).
The rationality-oriented concept ensures that company
management acts in a rational way. This is comprehended as
purpose-oriented rationality, which aims for the efficient and
effective operation of all involved actors (Weber, 1998).
The coordination-oriented concept aims to support
management in coordinating the primary processes.
Controlling forms part of a company’s leadership, as the
company is structured into subsystems which are interlinked
by planning and control for optimal performance (Horváth,
2001; Küpper, 2001).
The information-oriented concept aims especially at
fulfilling the information needs of managers. This covers the
search for information as well as its reporting, aggregation and
Table I Summary of three major controlling concepts
Criteria Rationality-oriented
Specific problem Ensuring rationality of corporate
management
Direct controlling Balancing task-related and operating
objective staff-related bottle-necks in
management rationality
Indirect controlling Objective system of the company
objective
Source: Friedel (2003, pp. 152, 161, 177)
Supply Chain Management: An International Journal
Volume 11 · Number 1 · 2006 · 10 –14
distribution to managers (Reichmann, 2001; Hahn and
Hungenberg, 2001).
An institutional, functional, and instrumental component is
regularly distinguished within such controlling concepts
(Friedel, 2003, pp. 54-147; Horváth, 2001, pp. 150-2). The
institutional level specifies who conducts controlling. The
functional level indicates which aims are to be fulfilled
through controlling by applying certain instruments. These
three levels can be transferred to a supply chain controlling.
It will be discussed how central issues raised within SCM
can be linked to each of these three concepts and the three
components of each controlling concept. This will help
establish a basis for supply chain controlling, where in a
simplified approach, the unit of analysis is not a single
company but a supply chain. Furthermore, it will allow the
questions raised before to be taken up.
3. Related developments in SCM
Much debate has gone on regarding the definition and
content of SCM, which has led to the need for future
conceptual and theoretical development, as SCM is only
partially developed (Croom et al., 2000; Otto and Kotzab,
2001; Mentzer et al., 2001).
Here, the definition by Handfield and Nichols (1999, p. 2)
is taken up:
The supply chain encompasses all activities associated with the flow and
transformation of goods from raw materials stage (extraction), through to the
end user, as well as the associated information flows. Material and
information flow both up and down the supply chain. Supply chain
management (SCM) is the integration of these activities through improved
supply chain relationships, to achieve a sustainable competitive advantage.
These brief reference already allow three issues of SCM to be
pointed out that require management control systems in the
supply chain:
(1) What is the performance frontier (Schmenner and
Swink, 1998) of a supply chain and how is it reached
in a rational manner?
(2) Who manages the supply chain and how is action
coordinated?
(3) What information is needed to manage and control the
supply chain?
Against this basis, three conceptualizations for supply chain
controlling can be discussed.
Controlling concept
Coordination-oriented Information-oriented
Assuring and maintaining the ability to Decision-related information provision of
coordinate and adapt in corporate corporate management
management
System building and system coupling Implementing of information systems
co-ordination of planning and control Providing problem-specific information
as well as providing information
Profit (efficiency, short- and long-term Profit and liquidity objectives
profit)
11
 Supply chain controlling: summarizing recent developments
Stefan A. Seuring
4. Supply chain controlling
The three questions raised can now be connected to the
controlling concepts introduced above (see Table II). It
should be mentioned that Stölzle (2002, p. 14, b, p. 305)
drives at similar theory-driven paths of development for
supply chain controlling, albeit making a transfer from
controlling to SCM, which is in the opposite direction.
These three topics will be expanded on subsequently to
establish links between SCM and controlling research (see
Table III), which can form the basis for the development of
supply chain controlling concepts (see also Göpfert and
Neher, 2002). Before doing this, it is noted that the
institutional dimension where the major control of the
supply chain is carried out is done by a focal company
which governs the supply chain and/or provides the link to the
final customer (Schary and Skjøtt-Larsen, 2001, p. 94).
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Consequently, the further analysis centers on such a focal
company and how it conducts supply chain controlling as a
means of organizing and steering the meta-system supply
chain (Otto, 2002a, b).
A rationality-oriented supply chain controlling ensures that
all actors involved in the supply chain act in a rational way
towards their joint performance objectives. It is therefore
closely related to the idea of the performance frontier and
would guide the development of joint performance
measurement and management systems in supply chains.
Such a system would have to allow measurement of both the
overall supply chain performance achieved as well as the
performance of the single company in the supply chain
(Stölzle et al., 2001, p. 77; Zimmermann, 2003, p. 99).
A coordination-oriented supply chain controlling aims to
support the leadership within the chain. This would be
especially directed towards applicability by a focal company in
a supply chain. Strategic partner selection, design of the
Table II Relating supply chain management and controlling concepts
Question raised
What is the performance frontier of a supply chain
and how is it reached in a rational manner?
Who manages the supply chain and how is action
coordinated?
What information is needed to manage the
supply chain?
Table III Supply chain controlling based on the three controlling concepts
Criteria Rationality-oriented
Specific problem Ensuring rationality of supply chainAssuring and maintaining the ability to
management
Direct controlling objective Balancing task-related and operating System building and system coupling
staff-related bottle-necks in
management rationality
Indirect controlling objective Performance objective system of the Profit (efficiency, short- and long-term
supply chain
Supply Chain Management: An International Journal
Volume 11 · Number 1 · 2006 · 10 –14
supply chain and allocation of specific tasks within the supply
chain would fall into this domain (see Seuring (2002, p. 18)
for one such approach).
Within an information-oriented supply chain controlling
concept, the information needs of all partners would have to
be assessed, allowing an efficient reporting structure to be
implemented. Controlling thought would help to assess the
information needs and structure the information provision in
the supply chain beyond the rather technical issues of
implementing such a system.
From the description given and the (literature-driven)
analysis presented, it is not possible to favor any of the
controlling concepts toward their application in SCM. Future
research would have to find criteria which either allow the
selection of a particular concept or develop such concepts
further to integrate fully the specific requirements of
managing supply chains.
5. Conclusion
One central conclusion that can be drawn is that supply chain
controlling mirrors many issues raised in controlling
literature. This is no surprise, as the supply chain can be
comprehended as a meta-system of companies that jointly
operate within a competitive environment. As the discussion
within this paper emphasizes, the three issues identified, i.e.
rationality, integration and information in a supply chain,
have close relations to controlling. The close relations
observed might not favor a certain conceptualization to be
applicable in SCM, but rather imply that no single approach
will solve all problems. Instead, a specific situation will ask for
a specific solution, so the institutional, functional and
instrumental components of supply chain controlling have
to be designed appropriately. Hayes (2000) remarks for the
field of operations management that continued debate about
Controlling concept SCM debate
Rationality-oriented Supply chain competitiveness and performance
Coordination-oriented Supply chain integration
Information-oriented Information distortion
Supply chain controlling concept
Coordination-oriented Information-oriented
Decision-related information provision
coordinate and adapt in supply chain of supply chain management
management
Implementing of supply chain-wide
coordination of planning and control as information systems
well as providing information throughout Providing problem-specific information
the supply chain to all actors in the supply chain
Profit and liquidity objectives
profit)
12
 Supply chain controlling: summarizing recent developments
Stefan A. Seuring
the content of a certain research area may be a sign of its
vividness. As this is the case for both SCM and controlling in
their own respect, this is to be even more expected if these two
fields are integrated, as is the case in supply chain controlling.
Finally, the application of supply chain controlling in
companies is still in its infancy (Göpfert and Neher, 2002),
which can also be stated for applications of managerial control
(Van Hoek, 1998; Mouritsen et al., 2001). This offers the
opportunity to apply various methods of empirical research to
contribute to such developments and reflect on supply chain
concepts.
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 Supply chain controlling: summarizing recent developments
Stefan A. Seuring
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competitive advantage through supply chain management”,
To purchase reprints of this article please e-mail: reprints@emeraldinsight.com
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14
Supply Chain Management: An International Journal
Volume 11 · Number 1 · 2006 · 10 –14
International Journal of Physical Distribution & Logistics
Management, Vol. 15 No. 5, pp. 16-26.
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Corresponding author
Stefan A. Seuring can be contacted at: stefan.seuring@uni-
oldenburg.de
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