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...

This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes. Our analysis shows immediate effects of tax...

This paper presents the results of a large-scale survey on the potential benefits of and impediments for horizontal cooperation in Flanders. The main findings are that in general Logistics Service Providers strongly believe in the potential benefits of horizontal cooperation to increase their...