Enabling integration to create value through process-based management accounting systems Online publication date: Fri, 20-Apr-2007
by B. Esra Aslanertik
International Journal of Value Chain Management (IJVCM), Vol. 1, No. 3, 2007
Abstract: Corporate expansion and globalisation cause firms to become more responsive to customers, suppliers and other partners and become more efficient through integrated business processes. At the same time, they need to integrate existing systems with new technologies to enhance efficiency and reduce costs. This paper aims to focus on the managerial dimension of business integration. The mission is to introduce a framework for enterprise integration by using Activity-Based Management (ABM) and Value-Based Management (VBM) as process-based management accounting techniques that support value creation through process integration. The main objective of this paper is to give a detailed framework emphasising the importance of synergy created by the concurrent usage of ABM and VBM to support process integration within the extended enterprise approach. Also, a conceptual model was performed to visualise the relationship and synergy between ABM and VBM.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Value Chain Management (IJVCM):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook