Investigating the Relationship between Supply Chain Management and Management Accounting Practices

Noriza Mohd Jamal, Mike Tayles, David B. Grant*

*Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

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.
Original languageEnglish
Peer-reviewed scientific journalJournal of Supply Chain Management: Research & Practice
Volume13
Issue number2
Pages (from-to)1-22
ISSN1905-9566
Publication statusPublished - 12.02.2020
MoE publication typeA1 Journal article - refereed

Keywords

  • 512 Business and Management
  • supply chain managemen
  • management accounting practices
  • supply chain performance
  • organisational performance

Sustainable Development Goals

  • GOAL 09: Industry, Innovation and Infrastructure

Areas of Strength and Areas of High Potential (AoS and AoHP)

  • AoHP: Humanitarian and societal logistics

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