Peter C. Brewer

PMB Investments: An Enterprise System Implementation

This case describes the implementation of an enterprise information system at the printed materials division of a multinational investment company. There are several issues in the implementation that are worthy of class discussion. These issues include enterprise system implementation rationale and investment justification, software and consultant selection, business process reengineering, change and project management, and evaluation of enterprise system success.

International Cultural Diversity and the Design of Management Accounting Systems

This article uses Geert Hofstede’s taxonomy of work‐related cultural values to examine the relationship between international cultural diversity and the practice of management accounting. The discussion is presented in two parts. First, is a discussion of the relationship between international cultural diversity and the design of cost management systems. Second, management control systems are implicated into the discussion.

Aligning Supply Chain Incentives Using the Balanced Scorecard

In recent years, much has been written about the merits of collaborative supply chain partnerships. However, this article contends that companies will fail to reap the potential rewards of collaborating with their supply chain partners unless they redefine how they measure and reward employee performance. The Balanced Scorecard is a performance measurement tool that can be used to help align the incentives of employees across organizations within a supply chain. This article explains the inter-relationship between supply chain management and the Balanced Scorecard. It also uses the Dell Computer Corporation supply chain to illustrate how the Balanced Scorecard can be used to motivate collaborative supply chain behavior.

Le tableau de bord prospectif, outil d'alignement des mesures de performance de la chaîne logistique : l'exemple de Dell

Les mérites des démarches collaboratives ont suscité une litérature importante ces dernières années. Cependant cet article soutient que les entreprises auront du mal à récolter les fruits de la collaboration avec leurs partenaires si elles ne redéfinissent pas la façon d’évaluer et de récompenser la performance de leurs collaborateurs. Le tableau de bord prospectif est un outil de mesure de la performance qui peut être utilisé pour aligner les critères et les mesures de performance des employés tout au long de la chaîne logistique. Un lien est fait entre le SCM et le tableau de bord prospectif. L’exemple de Dell Computer Corporation illustre comment le tableau de bord peut motiver une démarche collaborative.