Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Investigating the Relationship between Supply Chain Management and Management Accounting Practices
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. ; Peer reviewed
Investigating the Relationship between Supply Chain Management and Management Accounting Practices
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. ; Peer reviewed
Investigating the Relationship between Supply Chain Management and Management Accounting Practices
Mohd Jamal, Noriza (Autor:in) / Tayles, Mike (Autor:in) / Grant, David B. (Autor:in) / Supply Chain Management and Social Responsibility, Helsinki
10.05.2020
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
1- Publicerad utomlands , No , management accounting practices , organisational performance , Innovation , https://helda.helsinki.fi/dhanken/handle/10227/323871 , PREM0000 , and Infrastructure , supply chain performance , KOTA2020 , SDG 9 - Industry , supply chain management , 0- Ingen affiliation med ett företag , 512 Business and Management , 1 - Self archived , 1- Minst en av författarna har en utländsk affiliation , AoHP: Humanitarian and societal logistics , 1 - Open access publication channel
| BASE | 2020