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Ellström, Daniel
Publications (10 of 12) Show all publications
Hoshi Larsson, M. & Ellström, D. (2017). Dynamic and static pricing in open-book accounting. Qualitative Research in Accounting & Management/Emerald, 14(1), 21-37
Open this publication in new window or tab >>Dynamic and static pricing in open-book accounting
2017 (English)In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 14, no 1, p. 21-37Article in journal (Refereed) Published
Abstract [en]

Purpose

The purpose of this paper is to understand differences between open-book accounting (OBA) using static prices and OBA using dynamic prices. The authors identify how these differences influence various aspects of customer–supplier relationships.

Design/methodology/approach

This paper is based on a case study involving a builders’ merchant and a wood manufacturer in the UK. The builders’ merchant under discussion has recently outsourced part of its production to the aforementioned wood manufacturer by using OBA with dynamic prices. For this case study, the authors have conducted interviews with multiple people from both parties in the agreement. Additional illustrative cases are provided through a study of other qualitative papers on OBA.

Findings

The authors find evidence supporting that, when dynamic prices are used in OBA, risk (unpredictability) is shifted from the supplier to the customer. Also, the customer frequently focuses on the supplier’s costs, both parties often aim for a long-term relationship and the customer becomes more dependent on the supplier, causing high interdependence. Furthermore, empirical evidence suggests that the customer finds price less important, and the reallocation of activities between the customer and supplier is easier in OBA setups in which dynamic prices are used.

Originality/value

This paper provides the first study of how differences between dynamic and static prices in OBA influence the customer–supplier relationship. This paper adds to the developing literature on OBA, in particular, as well as to literature on pricing, in general.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2017
Keywords
Pricing, Interorganizational cost management, Open book accounting
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-142295 (URN)10.1108/QRAM-09-2015-0071 (DOI)2-s2.0-85018526199 (Scopus ID)
Available from: 2017-10-25 Created: 2017-10-25 Last updated: 2017-11-16Bibliographically approved
Rehme, J., Nordigården, D., Ellström, D. & Chicksand, D. (2016). Power in distribution channels: Supplier assortment strategy for balancing power. Industrial Marketing Management, 54, 176-187
Open this publication in new window or tab >>Power in distribution channels: Supplier assortment strategy for balancing power
2016 (English)In: Industrial Marketing Management, ISSN 0019-8501, E-ISSN 1873-2062, Vol. 54, p. 176-187Article in journal (Refereed) Published
Abstract [en]

This paper focuses on the move from buyer dominance toward interdependence between buyers and suppliers in a distribution channel. The paper introduces a case study collected through in-depth interviews and participative observations. It examines the relationships between a timber supplier and its customers in the builders’ merchants sector. We stress the relevance of considering actions intended to change the power balance, rather than focusing only on trust. The power balance in a dyadic relationship is dynamic, and power positions need to be constantly re-evaluated. An important power resource is information asymmetry, manifested in the supplier’s information about: products, regional and local demand, and the usage of the products. For practitioners, we highlight the possibility of exerting a non-coercive power resource, such as information asymmetry, in order to increase the relative power. Furthermore, being open about the power position between a buyer and a seller can foster a more efficient collaboration.

Place, publisher, year, edition, pages
Elsevier, 2016
Keywords
Power, Distribution channels, Information asymmetry, Resource dependence, Supplier–retailer relationships, Assortment, Power regimes
National Category
Other Mechanical Engineering Business Administration
Identifiers
urn:nbn:se:liu:diva-121505 (URN)10.1016/j.indmarman.2015.07.007 (DOI)000375165800017 ()
Available from: 2015-09-23 Created: 2015-09-23 Last updated: 2017-12-01Bibliographically approved
Ellström, D. & Rehme, J. (2016). Resource alignment in the category management of builders’ merchants. International Review of Retail Distribution & Consumer Research, 26(1), 55-74
Open this publication in new window or tab >>Resource alignment in the category management of builders’ merchants
2016 (English)In: International Review of Retail Distribution & Consumer Research, ISSN 0959-3969, E-ISSN 1466-4402, Vol. 26, no 1, p. 55-74Article in journal (Refereed) Published
Abstract [en]

Previous retailer-supplier research reports both positive and negative collaboration outcomes. Resource alignment, or how collaborating actors’ resources affect each other, is a concept that has been brought forward to explain when collaboration increases performance. As the category management of builders’ merchants involves actors with different sets of resources, the resource alignment framework can be used to better understand the outcomes of collaboration in category management. The aim of this paper is to explore resource alignment among actors involved in the category management of builders’ merchants. The paper is based on interviews with top managers in Swedish builders’ merchants. Complementary and supplementary resources held by the involved actors are identified for four  distinguished category management activities. Resources needed to further improve the business are also identified. Three propositions are formulated, explaining how supplementary and complementary resources are interrelated and how the situation influences the need for supplementary resources. The description of resource alignment supports retailers and their suppliers concerning how to assign roles and responsibilities in category management activities. While the retailers themselves are often well equipped to manage pricing and inventory management, the supplier can support assortment and marketing management.

Place, publisher, year, edition, pages
Taylor & Francis, 2016
Keywords
resource alignment, retailer supplier collaboration, category management, builders’ merchants
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-121507 (URN)10.1080/09593969.2015.1120681 (DOI)
Available from: 2015-09-23 Created: 2015-09-23 Last updated: 2017-12-01Bibliographically approved
Ellström, D. (2015). Supplier Integration in Category Management: A case study of the situational impact on relationship performance and interdependence. (Doctoral dissertation). Linköping: Linköping University Electronic Press
Open this publication in new window or tab >>Supplier Integration in Category Management: A case study of the situational impact on relationship performance and interdependence
2015 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

Supplier integration in category management means that a supplier takes part in the activities that are traditionally performed by retailers. These activities are the selection of which products to sell, decisions on how to price and market the products, and making sure that the products are delivered to the stores in a timely manner. Depending on the situation, an integration of suppliers in these activities can be more or less suitable.

As more research is needed to understand when supplier integration in category management is suitable, the purpose of this thesis is to describe and analyze how situational factors affect the relationship consequences of supplier integration in category management. Specifically, the relationship consequences are expressed in terms of relationship performance and interdependence between the firms.

The study builds on empirical data about British and Swedish builders’ merchants and their suppliers, with a particular focus on timber suppliers. Data has mainly been collected through participative observations and interviews.

Five situational factors that improve the relationship performance of supplier integration in category management are identified: large retailer firms, supplier product knowledge, homogeneity of market demands for the supplier’s products, mutual trust and a shared view on customer value between the supplier and retailer. Three situational factors are identified that affect the interdependence between the retailer and the supplier when supplier integration in category management is implemented: supplier product knowledge, whether the supplier or the retailer initiates the integration and whether coercive or non-coercive power has to be used in the implementation.

This thesis contributes to retail literature by highlighting the need to include situational factors in the analysis of supplier integration, clarifying which activities are comprised by category management and suggesting a theoretical foundation based on the resource-based view and the transaction cost framework to analyse relationship performance in retailer-supplier dyads. When making decisions on integration, managers of retailers and their suppliers are advised to consider the fit with their overall strategy, the fit with the surrounding situation and the effects both in terms of interdependence and relationship performance.

Place, publisher, year, edition, pages
Linköping: Linköping University Electronic Press, 2015. p. 118
Series
Linköping Studies in Science and Technology. Dissertations, ISSN 0345-7524 ; 1705
Keywords
Supplier integration, category management, interorganizational relationships, retail
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-121511 (URN)10.3384/diss.diva-121511 (DOI)978-91-7685-943-8 (ISBN)
Public defence
2015-11-06, A1, A-huset, Campus Valla, Linköping, 13:15 (English)
Opponent
Supervisors
Available from: 2015-09-23 Created: 2015-09-23 Last updated: 2015-11-19Bibliographically approved
Ellström, D. (2015). Supplier integration in the assortment management of builders’ merchants. International Journal of Retail & Distribution Management, 43(7), 634-651
Open this publication in new window or tab >>Supplier integration in the assortment management of builders’ merchants
2015 (English)In: International Journal of Retail & Distribution Management, ISSN 0959-0552, E-ISSN 1758-6690, Vol. 43, no 7, p. 634-651Article in journal (Refereed) Published
Abstract [en]

Purpose – The purpose of this paper is to explore supplier integration in the assortment management of builders’ merchants (BMs) by identifying potential factors enabling supplier integration and potential factors mediating the success of supplier integration.

Design/methodology/approach – A qualitative case study method was used, in which interviews and participative observations were conducted with a timber supplier and BMs in the UK.

Findings – The likelihood that a supplier and a retailer will implement supplier integration is positively affected by the retailer’s format as a large chain with several product categories represented in its stores and the retailer’s trust in the supplier. Effectiveness and efficiency of supplier integration is mediated by the number of different retail formats represented by the retailers, the ability of the supplier to determine cost drivers in its operations and a homogeneous market, meaning that local circumstances have limited effect on demand.

Research limitations/implications – The findings are exploratory and further testing of the propositions, using a wider empirical sample, is required. The paper extends theories relating to resource complementarity and suggests that a resource complementarity framework can be applied in relationships other than alliances.

Practical implications – This paper suggests when incorporation of supplier resources is possible to implement and when it is likely to succeed.

Originality/value – This paper uses a contingency perspective to explore supplier integration and targets individual buyer-supplier relationships. It uses a dyadic perspective and considers how supplier integration affects the dyad, rather than only the buyer.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2015
Keywords
Supplier integration; resource dependence; resource-based view; supplier-retailer relationships; builders’ merchants; assortment
National Category
Economics and Business
Identifiers
urn:nbn:se:liu:diva-121506 (URN)10.1108/IJRDM-03-2014-0029 (DOI)
Available from: 2015-09-23 Created: 2015-09-23 Last updated: 2017-12-01Bibliographically approved
Ellström, D. (2013). Proactive Range Management: A Timber Supplier’s Efforts to Influence the Product Assortment of Builders’ Merchants. (Licentiate dissertation). Linköping: Linköping University Electronic Press
Open this publication in new window or tab >>Proactive Range Management: A Timber Supplier’s Efforts to Influence the Product Assortment of Builders’ Merchants
2013 (English)Licentiate thesis, comprehensive summary (Other academic)
Abstract [en]

Different builders’ merchants demand a variety of products, and no effort has yet been made to coordinate these demands. Therefore, suppliers of timber to builders’ merchants are facing a problem in terms of requirements for a product range that is too extensive. Timber is a commodity product that is sold at low margins, which means that the costs of keeping such a wide range threaten the economies of scale in timber suppliers’ operations. A suggested solution to this problem is for timber suppliers to use proactive range management (PRM), meaning that the supplier influences the product assortments offered by the builders’ merchants. The purpose of this thesis is therefore to explore the concept of PRM in the dyad between a timber supplier and a builders’ merchant. To fulfil this purpose, research questions are formulated regarding the drivers and prerequisites for PRM, and how suppliers can use it.

A broad theoretical perspective that considers roles, exchanges and power is used to explore PRM. Data has been collected through a single case study of a timber supplier, its builders’ merchant customers, and the customers of the builders’ merchants.

The driver for PRM is the timber suppliers’ potential knowledge about costs and demand in the supply chain. The knowledge can be used to coordinate the supply chain, and thus increase efficiency and effectiveness; it also creates a power base for the suppliers, enabling them to increase the share of value gained from the dyads between themselves and the builders’ merchants.

There are several prerequisites for PRM to be realised. The suppliers must possess a power base in the form of knowledge about costs and demand in the supply chain, and be able to communicate the value of this knowledge. The suppliers and builders’ merchants are also required to have close relationships. Further, the builders’ merchants must trust the suppliers and be open to influence from them.

When using PRM, different degrees of influence can be exerted depending on the extent to which the prerequisites for PRM are fulfilled. In addition, suggestions on how to manage the product assortment can be either individualised for the builders’ merchant, or take the form of a more general suggestion, depending on which builders’ merchant is approached. The degree of influence and the individualisation of the suggestion create a 2x2 matrix, in which four different ways of using PRM are proposed.

Place, publisher, year, edition, pages
Linköping: Linköping University Electronic Press, 2013. p. 93
Series
Linköping Studies in Science and Technology. Thesis, ISSN 0280-7971 ; 1609
National Category
Economics and Business
Identifiers
urn:nbn:se:liu:diva-95561 (URN)LiU-TEK-LIC 2013:43 (Local ID)978-91-7519-551-3 (ISBN)LiU-TEK-LIC 2013:43 (Archive number)LiU-TEK-LIC 2013:43 (OAI)
Presentation
2013-09-24, ACAS, hus A, Campus Valla Linköpings universitet, Linköping, 13:15 (English)
Opponent
Supervisors
Available from: 2013-07-08 Created: 2013-07-08 Last updated: 2013-08-27Bibliographically approved
Ellström, D. & Rehme, J. (2012). Becoming category captain – requirements on timber suppliers from a business model perspective. Paper presented at Developing Networks in International Marketing and Purchasing (IMP ASIA), 9-12 December 2012, Goa, India.
Open this publication in new window or tab >>Becoming category captain – requirements on timber suppliers from a business model perspective
2012 (English)Conference paper, Published paper (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-88514 (URN)
Conference
Developing Networks in International Marketing and Purchasing (IMP ASIA), 9-12 December 2012, Goa, India
Available from: 2013-02-11 Created: 2013-02-11 Last updated: 2013-02-21
Ellström, D. & Rehme, J. (2012). Dissecting power indicators and relative power changes in distribution channels. Paper presented at 3rd Nordic Retail and Wholesale Conference (NRWC 2012), 7-8 November 2012, Lund University, Sweden.
Open this publication in new window or tab >>Dissecting power indicators and relative power changes in distribution channels
2012 (English)Conference paper, Published paper (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-88516 (URN)
Conference
3rd Nordic Retail and Wholesale Conference (NRWC 2012), 7-8 November 2012, Lund University, Sweden
Available from: 2013-02-11 Created: 2013-02-11 Last updated: 2013-02-21
Ellström, D., Rehme, J., Björklund, M. & Aronsson, H. (2012). Logistics cost management models and their usability for purchasing. Journal of Modern Accounting and Auditing, 8(7), 1066-1073
Open this publication in new window or tab >>Logistics cost management models and their usability for purchasing
2012 (English)In: Journal of Modern Accounting and Auditing, ISSN 1548-6583, Vol. 8, no 7, p. 1066-1073Article in journal (Refereed) Published
Place, publisher, year, edition, pages
David Publishing Company, 2012
Keywords
cost management, supply chain, accounting, purchasing
National Category
Social Sciences Business Administration
Identifiers
urn:nbn:se:liu:diva-84719 (URN)
Available from: 2012-10-18 Created: 2012-10-18 Last updated: 2012-10-23
Ellström, D., Rehme, J., Björklund, M. & Aronsson, H. (2011). Logistics cost management models and their usability for purchasing. In: : . Paper presented at 20th IPSERA Conference, International Purchasing and Supply Education and Research Association, April 10-13, Maastricht, The Netherlands.
Open this publication in new window or tab >>Logistics cost management models and their usability for purchasing
2011 (English)Conference paper, Oral presentation only (Other academic)
Abstract [en]

This paper deepens the understanding regarding the practical usability of CM models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments.

Keywords
Cost Management, supply chain, accounting, purchasing, Kraljic’s matrix
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-67937 (URN)
Conference
20th IPSERA Conference, International Purchasing and Supply Education and Research Association, April 10-13, Maastricht, The Netherlands
Available from: 2011-05-09 Created: 2011-05-03 Last updated: 2015-09-23Bibliographically approved
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