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