Samuel W. Karras Performance Measurement der Beschaffung

About this book

The sustainable transformation of the economy poses fundamental challenges for companies. In this context, procurement plays a crucial role: as the interface to the upstream supply chain, it significantly influences the environmental and social impacts of corporate activities while also being of central economic importance due to ist substantial share of total costs. Nevertheless, the integration of sustainability aspects into procurement management remains insufficiently explored. This dissertation addresses this research gap by examining how performance measurement systems in procurement are designed and to what extent sustainability aspects are incorporated. Based on a comprehensive literature review and a qualitative empirical study involving expert interviews in manufacturing companies, the study provides well-founded insights into current practices.

The findings reveal a heterogeneous picture: while financial metrics continue to dominate, sustainability aspects are often only selectively considered or addressed through alternative approaches. At the same time, key drivers—particularly regulatory requirements—as well as numerous barriers to integration can be identified.

Building on these findings, the study derives implications for the further development of multidimensional performance measurement systems. At the same time, the results highlight structural tensions between conceptual approaches in management accounting and their practical implementation, leading to a critical reassessment of established perspectives on the role and effectiveness of performance measurement systems in procurement management.