Selection, performance evaluation of suppliers and organizational characteristics: a view from the interorganizational management accounting

Abstract

The goal of this research was to examine the relationship between the selection and performance indicators criteria used in the evaluation of suppliers with the organizational characteristics of supermarkets, under the view of interorganizational management accounting. Therefore, a descriptive study was carried out, and the data were collected through the application of a questionnaire to 22 small supermarkets located in some cities of Paraíba. The main results suggest that: the level of uncertainty in the sector influences the adoption of the supply strategy based on the price of products and the use of performance measures of suppliers based on delivery time, loyalty and confidentiality and cost; the frequency of performance evaluation of suppliers influences the establishment of long-term partnerships and the adoption of supplier performance measures based on loyalty and confidentiality and cost.

Keywords

• supermercados
• desempenho de fornecedores
• contabilidade gerencial interorganizacional