The Direct Effect of Supply Chain Management Practices on Management Accounting and Supply Chain Performance

This paper adds to an existing, though relatively sparse, body of research by examining a framework linking a firm’s supply chain management (SCM) practices, its management accounting practices and supply chain performance .Drawing on the existing literature, a model was tested using partial least squares (PLS) on survey data collected from Malaysian publicly listed firms. The research finds a positive relationship between an emphasis on SCM practices and management accounting practices. The findings also suggest a positive relationship between SCM practices and supply chain performance and between management accounting practices (MA practices) and supply chain performance. The results provide management with a strategically important overview of the relationship between SCM practices, management accounting practices and supply chain performance. That is, managers can use management accounting information to support the creation of a successful SCM environment that will lead to improved supply chain performance.

JEL Codes: M11 and M41

Total Reviews: 0

Add to Wishlist

Product added! Browse Wishlist

The product is already in the wishlist! Browse Wishlist