Abstract
Supply chain (re-)design requires information often not available from standard information systems and information needs are not defined ex-ante. Therefore a flexible approach for management control systems is needed which allows for providing decision-support even in complex, not well-structured decision situations. The study is based on a single case study only. This should help to gain insights on what kind of information is required and how this is used in decisions regarding supply chain design. The results of this paper highlight the need for managers to be aware which information sources they used in (re-)designing their supply chains. The paper outlines how information is viewed in supply chain management by taking up a perspective which is usually presented in management accounting. The paper offers a first framework to systemize related information needs and relates them to different supply chain (re-) design decisions.
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