议价能力作为供应链谈判中“延迟成本效应”的调节变量

Bargaining power as moderator of the “delay costs effect” in supply chain negotiations

Management Accounting Research · 2021
被引 13
人大 A-ABS 3

中文导读

通过实验研究发现,在供应链谈判中,买方的议价优势会削弱延迟成本对初始谈判差距的影响,从而调节延迟成本对谈判结果的作用,但优势方也可能因行为调整不足而面临次优利润风险。

Abstract

This paper explores the extent to which bargaining power asymmetries among supply chain members moderate the effect that the delay costs of the setting exert on negotiation outcomes. First, we propose that the influence of delay costs on the initial gap between the bargaining demands of sellers and buyers (i.e., initial bargaining gap) decreases when buyers have a bargaining power advantage over sellers. Second, we posit that this moderation effect reduces the indirect effect that the delay costs have on negotiation outcomes (via the initial bargaining gap). To test these notions, we conduct a 2 × 2 between-subjects experiment with undergraduate students from a large European university in which we manipulate the relative bargaining power and delay costs of the setting. We conduct our analysis with 292 observations. Our findings support our theoretical predictions. Specifically, results indicate that bargaining power moderates (i.e., reduces) the effect of the delay costs on negotiation processes by reducing their influence on the initial bargaining gap. Likewise, our analysis shows that because more powerful buyers are less likely to modify their behavior as a result of the delay costs, they face a higher risk of obtaining suboptimal bargaining profits.

供应链谈判议价能力延迟成本初始谈判差距