Daniel Maucher

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Maucher
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Daniel
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+41 71 224 7290
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    Item type:Publication,
    Savings Measurement for Capital Equipment Purchasing: Challenges and Conceptual Model
    (Edizioni Scientifiche Italiane, 2012-04-02)
    Maucher, Daniel  
    ;
    Hofmann, Erik
    Capital equipment purchasing (CEP) exerts a significant influence on purchasing success. Savings measurement plays an important role in evaluating CEP projects. However, savings measurement for CEP faces some special challenges. We contribute to the existing research in performance measurement and management accounting in purchasing. In this analysis, three case studies describe how companies measure savings for CEP and the challenges they face. We identify six procedure- and seven behaviorspecific challenges. Procedure-specific challenges in savings measurement for CEP primarily address topics concerning components and calculation methods, while behavior-specific challenges mainly involve manipulation, trust and judgment. A discussion of the identified challenges referring to the literature on purchasing performance measurement, savings measurement, purchasing organization and behavioral management accounting leads to a preliminary conceptual CEP savings measurement model. Our formulated propositions state that savings measurement for CEP is influenced by internal and external determinants and affects CEP's performance, manipulation and trust, as well as the judgment of CEP's savings measurement results. The managerial implications of our research concern a successful design and process of savings measurement for CEP. (Accepted as competitive paper)
    Type:conference paper
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/91786