World Journal of ManagementVol. 5. No. 2. , September 2014, Pages: 50 – 65
The Direct Effect of Supply Chain Management Practices on Management Accounting and Supply Chain PerformanceThis 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