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Measuring the Performance Drivers of a Pilot Implementation of a Purchasing Card System
Author(s) -
FREE CLINTON,
BRIERS MICHAEL,
CHUA WAI FONG,
LUCKETT PETER
Publication year - 1999
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.1999.tb00117.x
Subject(s) - purchasing , popularity , business , liberian dollar , credit card , accounting , marketing , report card , control (management) , economics , finance , psychology , management , payment , social psychology , pedagogy
Corporate purchasing cards have been offered as an efficient means of maintaining control over purchasing while reducing the administrative cost associated with the acquisition of low‐dollar items. However, despite its growing popularity, there has been little systematic research on the use of this technology. This study uses archival data and a survey of users from a single large organisation to describe the nature of purchasing card technology and to investigate the consequences of its implementation. The card was found to be more positively accepted by younger, more committed employees who had shorter periods of tenure at the organisation studied, but who had received higher levels of supervisory encouragement, and who had more experience with credit cards.