Investigating the Relationship between Supply Chain Management and Management Accounting Practices

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

*Motsvarande författare för detta arbete

Forskningsoutput: TidskriftsbidragArtikelVetenskapligPeer review

Sammanfattning

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.
OriginalspråkEngelska
Referentgranskad vetenskaplig tidskriftJournal of Supply Chain Management: Research & Practice
Volym13
Utgåva2
Sidor (från-till)1-22
ISSN1905-9566
StatusPublicerad - 12.02.2020
MoE-publikationstypA1 Originalartikel i en vetenskaplig tidskrift

Nyckelord

  • 512 Företagsekonomi

Globala mål för hållbar utveckling (SDG)

  • Mål 09: Hållbar industri, innovationer och infrastruktur

Styrkeområden och områden med hög potential (AoS och AoHP)

  • AoHP: Humanitär och samhällslogistik

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