Investigating the Relationship between Supply Chain Management and Management Accounting Practices

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Mohd Jamal , N , Tayles , M & Grant , D B 2020 , ' Investigating the Relationship between Supply Chain Management and Management Accounting Practices ' , Journal of Supply Chain Management: Research & Practice , vol. 13 , no. 2 , pp. 1-22 .

Title: Investigating the Relationship between Supply Chain Management and Management Accounting Practices
Author: Mohd Jamal, Noriza; Tayles, Mike; Grant, David B.
Contributor: Hanken School of Economics, Supply Chain Management and Social Responsibility, Helsinki
Belongs to series: Journal of Supply Chain Management: Research & Practice
ISSN: 1905-9566
Abstract: This paper investigates relationships between supply chain management and management accounting practices and their individual or combined effects on both supply chain and overall organisational performance. Using a contingency theory approach a conceptual model was empirically tested with managers in Malaysian publicly listed organisations and the resultant structural equation analysis found a positive and direct relationship between both sets of practices. The findings also found a positive and direct relationship between these two sets of practices and supply chain performance, but only found an indirect relationship related to overall organisational performance that was mediated through supply chain performance. The findings provide practice with a strategically important overview of these relationships to support the creation of a successful supply chain environment that will lead to improved supply chain and overall performance.
Date: 2020-02-12
Subject: 512 Business and Management
supply chain managemen
management accounting practices
supply chain performance
organisational performance
KOTA2020?
PREM0000
1 - Open access publication channel
1 - Self archived
1- Minst en av författarna har en utländsk affiliation
1- Publicerad utomlands
0- Ingen affiliation med ett företag
GOAL 09: Industry, Innovation and Infrastructure
AoHP: Humanitarian and societal logistics
No
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