African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4131

Full Length Research Paper

MS excel functions as supply chain fraud detector

Tej Narain Prasad Varma
  • Tej Narain Prasad Varma
  • Department of Computer Applications, NIT, Jamshedpur, India.
  • Google Scholar
DA Khan
  • DA Khan
  • Department of Computer Applications, NIT, Jamshedpur, India.
  • Google Scholar


  •  Received: 29 January 2014
  •  Accepted: 14 December 2014
  •  Published: 28 December 2014

Abstract

Information technology (IT) is playing a vital role in increasing the productivity, profitability of businesses and optimizing decisions at each stage of Supply Chain Networks (SCN). Supply chain manager must often trust data for decision making even reported from vendors/suppliers. These types of data are vulnerable to manipulation and creating an opportunity for ‘supplier opportunism’. Use of MS excel functions is a simple solution. The purpose of this empirical study is to find the intentionally manipulated data with help of excel functions. This finding can allow supply chain managers to segregate suspect data from decision-making until they can be validated and thus mitigate supplier opportunism.

 

Key words: Information technology, MS excel function, supply chain.