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Management control systems in logistics and supply chain management: a literature review

  • Review Article
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Logistics Research

Abstract

The purpose of this article is to provide an overview of the literature covering the area of management control systems (MCS) in logistics and supply chain management (SCM). It is motivated by the increasing attention the two fields of MCS and logistics/SCM have lately attained, fueled by an augmenting competitive pressure companies are facing. For logistics and supply chain practitioners to realize the existing potentials, effective MCS are necessary. In order to facilitate future research in the field of MCS, which consequently also benefits practitioners, it is necessary to consolidate the extant literature. To do so and to identify promising avenues for future research is the purpose of this article. We provide a literature overview that covers the main aspects of MCS in context of logistics and SCM by applying content analysis. To account for quality of publication, the analysis is restricted to international top journals. The literature review shows foremost that research into the development and implementation of a holistic MCS for logistics and SCM should be intensified which could be achieved by further case studies as well as survey-based studies. More conceptual work could be necessary to enable a better practical utilization of MCS in logistics and supply chain settings. We reveal a considerable potential for further research on MCS in logistics and SCM, from which both research and practice alike will profit.

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Authors and Affiliations

  1. Institute of Management Accounting and Control, WHU, Otto Beisheim School of Management, Burgplatz 2, 56179, Vallendar, Germany

    Daniel P. Jeschonowski, Julia Schmitz & Jürgen Weber

  2. Kuehne-Center for Logistics Management, WHU, Otto Beisheim School of Management, Burgplatz 2, 56179, Vallendar, Germany

    Carl Marcus Wallenburg

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  1. Daniel P. Jeschonowski
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Jeschonowski, D.P., Schmitz, J., Wallenburg, C.M. et al. Management control systems in logistics and supply chain management: a literature review. Logist. Res. 1, 113–127 (2009). https://doi.org/10.1007/s12159-009-0011-z

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