Proceedings of the 8th International Conference on Intellectual ...

Ridha Derrouiche et al.
as 40 percentages and 80 percentages, respectively. Consequently, <strong>the</strong> sequencing association
prototype model delivered that <strong>the</strong> attentive rules have also purely taken out following 40 percentages
<strong>of</strong> minimum support and 80 percentages <strong>of</strong> minimum confidence construction element <strong>of</strong> sequencing
association rule induction.
5. Extended framework: Exploring value creation using balanced scorecard
perspective
This section introduces and explains <strong>the</strong> concept <strong>of</strong> measuring value added along <strong>the</strong> supply chain
from a collaborative perspective. The extended model is adapted from our previous model (Figure 2)
and from Balanced Score Card (BSC) model (Kaplan and Norton, 1996) and (Brewer and Speh,
2000). It provides a tool to measure tangible and intangible value between partners (Figure 6).
According to Clements and Price (2007), Value added refers to any additional value created at a
particular stage <strong>of</strong> production by key production factors including; tangible value added through raw
material transformation, labour and capital goods and intangible value added through intellectual
capital and relational exchange i.e. <strong>the</strong> building <strong>of</strong> collaborative relationships.
Table 2: PMM and performance cluster model results
The BSC proposed by (Kaplan and Norton, 1996) is introduced by Brewer and Speh (2000) as a
viable basis to develop a framework which assists in <strong>the</strong> measurement <strong>of</strong> tangible and intangible
value added in supply chains from <strong>the</strong> transfer pricing perspective. Brewer and Speh (2000) highlight
how a BSC approach can improve <strong>the</strong> supply chain through improving collaboration and leveraging
<strong>the</strong> knowledge <strong>of</strong> supply chain partners, redesigning products and processes, improving information
management to compliment decision making and better monitor <strong>the</strong> external market. In our context,
we introduce Brewer and Speh (2000) framework’s to replace <strong>the</strong> second level <strong>of</strong> our previous
framework “Performances perceived: Perceived satisfaction and Perceived effectiveness” by “Total
Value-Added: Tangible Value-added and Intangible Value-added”.
Figure 6: A collaborative supply chain balanced scorecard framework
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