Results indicated practice uses a partial system based on dyadic relationships, e.g. between the supplier and focal organisation, rather than an encompassing analysis of supply chain costs and cost savings. The main reason discovered for the simplified approach is the complexity associated with data standardisation 334 R. Burritt, S. Schaltegger / The British Accounting Review 46 (2014) 327e343 between the parties, acquisition and processing of data which leads to effective ‘prohibiting’ of data exchange amongst parties (Schulze et al., 2012, p. 716)