Revisiting postponement : The importance of cross- functional integration to understand tax implications in global supply chains
(2023) In Journal of Business Logistics 44(4). p.693-718- Abstract
- As products and supply chains (SCs) evolve, logisticians must revisit their under-standing of postponement. The postponement boundary problem acknowledges that value- adding operations' timing and location in global SCs are critical decisions, impacted by taxes and government regulations in different jurisdictions. However, when combining hardware and software objects, software's increasing importance heightens the implications of when and where value is added. Until now, postpone-ment scholars mostly have overlooked fiscal/legal implications, and current research tied to the postponement boundary decision- making phenomenon has not consid-ered hardware and software combination. ... (More)
- As products and supply chains (SCs) evolve, logisticians must revisit their under-standing of postponement. The postponement boundary problem acknowledges that value- adding operations' timing and location in global SCs are critical decisions, impacted by taxes and government regulations in different jurisdictions. However, when combining hardware and software objects, software's increasing importance heightens the implications of when and where value is added. Until now, postpone-ment scholars mostly have overlooked fiscal/legal implications, and current research tied to the postponement boundary decision- making phenomenon has not consid-ered hardware and software combination. Moreover, we lack understanding about how to make cross- functional decisions when interrelatedness between the logistics and fiscal/legal domains increases. We used an abductive approach to elaborate and contextualize postponement decision making for global SCs of product offerings that combine hardware and software objects. A single- case study (with four subcases) was used to explore postponement decisions (and related fiscal and legal implica-tions) and cross- functional integration (CFI) at a global high- tech enterprise. We also elaborated on the contextual drivers of increased postponement boundary com-plexity to illustrate changes in its decision making. We also emphasized formalized boundary objects' importance in enhancing CFI by developing formal steering docu-ments, creating interdependent organizational structures, and aligning trade- offs and outcomes. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/15e9632d-7a6d-4760-869b-08a8e12302cc
- author
- Norrman, Andreas LU and Prataviera, Lorenzo Bruno
- organization
- publishing date
- 2023-05-30
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- boundary object, tax implications, software supply, postponement boundary problem, operating model, global supply chains, cross- functional integration
- in
- Journal of Business Logistics
- volume
- 44
- issue
- 4
- pages
- 26 pages
- publisher
- Wiley-Blackwell
- external identifiers
-
- scopus:85161273872
- ISSN
- 2158-1592
- DOI
- 10.1111/jbl.12351
- language
- English
- LU publication?
- yes
- id
- 15e9632d-7a6d-4760-869b-08a8e12302cc
- date added to LUP
- 2023-06-20 17:50:17
- date last changed
- 2024-01-09 15:47:15
@article{15e9632d-7a6d-4760-869b-08a8e12302cc,
abstract = {{As products and supply chains (SCs) evolve, logisticians must revisit their under-standing of postponement. The postponement boundary problem acknowledges that value- adding operations' timing and location in global SCs are critical decisions, impacted by taxes and government regulations in different jurisdictions. However, when combining hardware and software objects, software's increasing importance heightens the implications of when and where value is added. Until now, postpone-ment scholars mostly have overlooked fiscal/legal implications, and current research tied to the postponement boundary decision- making phenomenon has not consid-ered hardware and software combination. Moreover, we lack understanding about how to make cross- functional decisions when interrelatedness between the logistics and fiscal/legal domains increases. We used an abductive approach to elaborate and contextualize postponement decision making for global SCs of product offerings that combine hardware and software objects. A single- case study (with four subcases) was used to explore postponement decisions (and related fiscal and legal implica-tions) and cross- functional integration (CFI) at a global high- tech enterprise. We also elaborated on the contextual drivers of increased postponement boundary com-plexity to illustrate changes in its decision making. We also emphasized formalized boundary objects' importance in enhancing CFI by developing formal steering docu-ments, creating interdependent organizational structures, and aligning trade- offs and outcomes.}},
author = {{Norrman, Andreas and Prataviera, Lorenzo Bruno}},
issn = {{2158-1592}},
keywords = {{boundary object; tax implications; software supply; postponement boundary problem; operating model; global supply chains; cross- functional integration}},
language = {{eng}},
month = {{05}},
number = {{4}},
pages = {{693--718}},
publisher = {{Wiley-Blackwell}},
series = {{Journal of Business Logistics}},
title = {{Revisiting postponement : The importance of cross- functional integration to understand tax implications in global supply chains}},
url = {{http://dx.doi.org/10.1111/jbl.12351}},
doi = {{10.1111/jbl.12351}},
volume = {{44}},
year = {{2023}},
}