Despite these limitations, we believe that the assessment of relatively small groups of matched pairs of top SCM
performer firms and their respective industry averages is appropriate for examining the efficacy of the ACSI score and
EVA Momentum as metrics that differentiate firms on SCM competency. Moreover, our study findings are further
validated because the hypothesis tests are consistent with each other, and with other studies that examine relationships
between SCM competency and firm performance (e.g.Johnson and Templar, 2011).