The

logic reasons for this might simply be explained by that there are natural differences
in interests
between the practitioners and the authors in the field thus working and there
are at different levels where one could be said being more business oriented
and another being more theoretically oriented.
Nevertheless, at some level, we can see how closely related theory and practise act
ually are. As seen in
the first step, spend analyse, market situation should be clarified, current
preconditions should be
evaluated. There are
Questions such as volume bought, bargaining power, capacity, suppler characteristic
s and
more has been addressed. Here, a strong correlation can be found with the
literature. For example,
(Lilliecreutz, et al., 1999), Olsen & Ellram, (1997), and Kraljic, (1983) all
suggest similar questions or
factors that should be asked at the classifications stage. At this level of interest
theory and practice
could be said be very similar thus be connected to each other.