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  • Jan Stentoft Arlbjørn
Publiceringsår: 2010
Språk: Engelska
Sidor: 581-596
Publikation/Tidskrift/Serie: The 22nd Annual NOFOMA Conference
Dokumenttyp: Konferensbidrag
Förlag: Department of Entrepreneurship and Relationship Management, University of Southern Denmark, Kolding


Purpose of this paper:

Logisticians propose changes to improve supply chains, and legal practitioners are doing likewise, but from a tax perspective. Proposals from one domain increasingly have an impact on the other due to e.g. globalisation – but cross-disciplinary knowledge often seems small. Our purpose is to facilitate interaction between the domains by increasing joint understanding of principles used in each domain, and to inquire into potential frictions and challenges.


Management principles for efficient logistics/SCM and key principles governing the legal systems are first summarized both on a paradigmatic and action level. Illustrations from practice are presented. These have been obtained by a cross-functional team interviewing both logisticians and lawyers. Findings are based on cross-functional comparative analysis of principles and illustrations.


Frictions between operational principles from each domain were found, with some principles harder to reconcile than others. There are also challenges between the two paradigms of logistics and law that influence the operational principles.

Research limitations/implications (if applicable:

Some implications are that the knowledge gap, challenges and frictions between the professions and domains, both in practice and academia, would benefit from more research. Examples are given of laws that contradict current logistics principles.

Practical implications (if applicable):

Although trivial, logisticians and lawyers need to cooperate better. We show on a fundamental level, with practical examples, kinds of challenges and frictions occurring.

What is original/value of paper?:

The cross-functional approach with law, and the discussion/comparison of principles.


  • Transport Systems and Logistics
  • Law
  • Fiscal principles
  • Logistics principles
  • Supply chain principles
  • Taxation
  • Business law


22nd Annual NOFOMA Conference, 2010
  • ISBN: 978-87-92471-05-5

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