Supplier-buyer relation between fruit and vegetable growers and a supermarket chain

Authors

  • Amanda Manes Koch Universidade Federal de Santa Catarina
  • Valdirene Gasparetto Universidade Federal de Santa Catarina

DOI:

https://doi.org/10.22279/navus.2021.v11.p01-15.1508

Keywords:

Supply chains. Agribusiness sector. Supplier/buyer relation.

Abstract

In response to the current competitive environment, independent organizations are increasingly seeking to integrate strategically with their supply chain. The communication of accounting information and the collaborative relationship contribute to strengthen bonds, increase transparency in the relationship and improve the results of the entire chain. This study aims to analyze the communication of accounting information and the supplier-buyer relation between fruit and vegetable producers and a supermarket chain. The data were collected with semi-structured interviews applied to suppliers of a supermarket chain and were submitted to content analysis. The results reveal a focus on individual profit, opportunism, lack of risks and rewards sharing and buyer power over suppliers, who do not have accounting information and technical knowledge to use such information and management tools. Information, greater communication and a performance evaluation system are alternatives to improve inter-organizational relationships, which is in line with related studies in other contexts, in which retail chains have greater power in the chains they work with, and exert pressure on the links on amount.

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Author Biographies

Amanda Manes Koch, Universidade Federal de Santa Catarina

Graduada em Ciências Contábeis pela Universidade Federal de Santa Catarina (UFSC). Mestranda em Contabilidade pelo Programa de Pós-Graduação em Contabilidade (PPGC/UFSC). Membro do Núcleo de Pesquisa e Estudos em Controladoria (NUPECON).

Valdirene Gasparetto, Universidade Federal de Santa Catarina

Professora associada da Universidade Federal de Santa Catarina, atuando no Departamento de Contabilidade, na graduação e nos programas de pós-graduação PPGC e PPGCG. Possui graduação em Ciências Contábeis pela Universidade do Contestado (1995) e mestrado e doutorado em Engenharia de Produção pela UFSC (1999 e 2003). É subcoordenadora do PPGC da UFSC desde o ano de 2013. Membro do Núcleo de Pesquisas em Controladoria e do Núcleo de Pesquisas em Controladoria e Sistemas de Controle Gerencial, ambos da UFSC. Autora de artigos publicados em periódicos e trabalhos divulgados em anais de eventos científicos. Tem experiência na área de Ciências Contábeis, atuando principalmente nos seguintes temas: contabilidade gerencial, custos para tomada de decisões, gestão em cadeias de suprimentos e relações interorganizacionais.

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Published

2021-03-24

Issue

Section

Articles