J. Frances et E. Garnsey, SUPERMARKETS AND SUPPLIERS IN THE UNITED-KINGDOM - SYSTEM INTEGRATION, INFORMATION AND CONTROL, Accounting, organizations and society, 21(6), 1996, pp. 591-610
This paper raises the issue of control in new organizational configura
tions where information and communication technology is the critical e
nabler of business integration. It is organized around two guiding que
stions; how and why major U.K. supermarkets have taken control and dom
inance of the food market, and the role of information technology and
accounting information in replacing market relationships. The study il
lustrates the way in which markets can be structured and controlled by
strategic reconfiguration of supply sources and customer outlets. Cop
yright (C) 1996 Elsevier Science Ltd