One of the most critical gaps in the literature is the lack of empirical research pertaining to what attributes of the supplier influence the process improvement of the buyer, and the other is the lack of theoretical framework relating to how and why the buyer's process improvement is affected by the supplier selection factors. This study aims to fill these gaps and empirically explore the relationship between supplier selection and Business Process Improvement (BPI). The results indicate the supplier's Quality, Service, Organisation, Relationship and Cycle Time have relations to the buyer's Improvement Initiative and Customer Focus while the supplier's Cost, as an important selection factor, has no relation to the BPI factors. As an exploratory study, it also intends to refine issues, identify important variables, formulate more precise questions and generate hypotheses for further research.

While prior research provides considerable evidence for the existence of relationship between supplier selection and Business Process Improvement (BPI), it yields little insight into the level of the relationship.By examining the level of the relationship between supplier selection and BPI practices, the present study contributes to the body of knowledge in both fields through identifying and examining the linkages between two topics based on a developed We begin by reviewing the relevant literature and developing the conceptual research model. We describe key supplier selection and BPI constructs, elaborate on the interrelationships among these variables and pose a series of testable hypotheses regarding the linkages between supplier selection and BPI constructs. Next, we discuss methodological issues related to developing and validating the measures of constructs as well as data collection and analysis procedures. Thereafter, we present and discuss the 1 Doctoral Thesis Reza Mohammady Garfamy results of our substantive tests that involve linear regression models. We conclude by considering the implications for both research and practice and provide recommendations for broadening the scope of future research of supplier selection and BPI.2 Doctoral Thesis

Purpose-Management accounting contains several techniques such as total cost of ownership (TCO) that provide necessary information related to supply issues for supplier evaluation and selection purposes. However, it is not clear whether these techniques should be applied along with other evaluation approaches. This paper aims to examine such kind of applicability to provide some insight about alternative solutions, which can be considered as well. Design/methodology/approach-This paper proposes and demonstrates the application of data envelopment analysis (DEA) approach in evaluating the overall performances of suppliers on multiple criteria based on TCO concept and simulated data in a hypothetical firm and with a strategic orientation of being able to reduce TCO by identifying benchmark values. Findings-It is shown that management accounting techniques should be used in a holistic and comprehensive way and complemented by other evaluation approach in the supplier selection decision-support framework. Originality/value-The overall value of this study can be said to be a contribution to enhancing knowledge about management accounting and supplier selection. The results offer important theoretical and managerial implications and future research directions for purchasing as well as management accounting.

Transaction Cost Economics (TCE) is an economic theory that provides an analytical framework for investigating the governance structure of contractual relations within a supply chain. The purpose of this paper is to examine existing research in an effort to understand the potential effects of transaction costs on the vertical coordination of a supply chain. The paper arrives at many insights into how supply chains are organized under different governance structures. These insights can certainly be shared via the development and introduction of related propositions. The conceptual typology of contractual relations developed herein can help researchers better understand the scope of both the problems and the opportunities associated with supply management. It will be of value, therefore, not only to researchers who desire to expand their research into this area, but also to those who have already investigated this topic in isolation or with limited scope.

Any firm in the pharmaceutical industry requires efficient and effective management information systems (MIS) to support managerial functions. Lack of timely access of the management in Iranian pharmaceutical firms to required information due to inefficiency and/or ineffectiveness of current MIS is the problem addressed in this paper. In this study, in addition to describing the current condition of MIS and management practice (MP) of the research environment as an example from pharmaceuticals, the relationship between them is demonstrated and suggestions for improving their condition are provided. The results indicate the efficiency and/or effectiveness of MIS are the outcome of the components of MIS, such as the Communication Mechanism and Archive System, and the components of MP, such as the Organisation and Methods, Performance Evaluation, Records Management and Human Relations. The research findings can be utilised in the areas of MIS design, development and training.