This paper presents the results of a large-scale survey on the potential benefits of and impediments for horizontal collaboration in Flanders. When appropriate, a distinction is made between different types of Logistics Service Providers (LSPs) and between respondents that are currently cooperating on either core or non-core activities, and respondents that are not. The main findings are that in general LSPs strongly believe in the potential benefits of horizontal cooperation to increase their profitability or to improve the quality of their services. The impediments for cooperation that are perceived or expected by the non-cooperating LSPs prove to be experienced by the cooperating LSPs. The estimation of potential cost savings, the measurement and allocation of savings are considered to be the most severe impediments for cooperation. Removing these impediments offers interesting directions for further research.

This paper first explores the motives and drivers that Logistic Service Providers (LSPs) may feel to start up horizontal cooperation. Secondly, a classification supporting LSPs in their search for a suitable collaboration structure is developed based on distinguishing cooperation characteristics encountered in practice. The third contribution consists of a description of the typical life cycle of a partnership and how it can be managed over time. Partnerships are presented as a means for LSPs to cope with increasingly difficult market conditions. In addition, they offer positive side effects for society and the environment.

Purpose The purpose of this paper is to present a literature review that aims to provide insight into the characteristics and effectiveness of supply chain visibility (SCV), as well as to identify metrics that capture these aspects in business processes. Design/methodology/approach A systematic review of the supply chain literature is conducted to identify the characteristics and the effectiveness of SCV. The synthesis of SCV effectiveness and its metrics are based on the process-oriented approach which relates the effectiveness of SCV to improved business performance. Findings This study reveals that the characteristics of SCV can be captured in terms of the accessibility, quality, and usefulness of information. The benefits of SCV are found to extend beyond improvements to operational efficiency of business processes or to the strategic competencies of an organization. Practical implications This study underlines that clear agreements between all players involved in the SC can help to solve problems caused by information completeness (type and amount of information), and unlock the full potential of SCV projects. Originality/value By using a process-oriented approach, this review provides a comprehensive explanation of the functions of SCV, as well as its first-order effects, in terms of automational, informational, and transformational characteristics.

To understand the design and use of management control systems (MCSs) in tax compliant multinational enterprises (MNE), an in-depth case study was undertaken. The selected MNE chose to use the same transfer prices for tax compliance and internal management purposes. We argue that modifications in the MCS cannot be understood without an appreciation of the corporate approach towards fiscal transfer pricing compliance.Over a sustained period of time, the effect on organising, planning , evaluation and reward controls are traced suggesting a more coercive use of the MCS. Three propositions are offered to guide future research in this complex area.