Editorial Special Issue on “Operations Research and Accounting in Supply Chain Coordination”
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The coordination of supply chains has been intensely investigated over the last decade. Several concepts from other disciplines, in particular microeconomic contract analysis, were adapted to supply chain applications. However, within business administration, there are still rather parallel developments between the disciplines of management accounting and supply chain management. The aim of this special issue is to stimulate innovative research that uses operations research methodology to combine approaches from both fields at the accounting–operations interface and to provide new managerial insights into the field of supply chain coordination. The special issue contains six contributions. The first two contributions investigate principal-agent problems with inherent risk-incentive trade-offs. The third contribution combines forecasts and accounting information in a closed-loop supply chain application. The other two contributions analyze specific supply chain coordination problems and the last contribution is a dynamic contracting problem in continuous time.