Investigating the Relationship between Supply Chain Management and Management Accounting Practices

  • Noriza Mohd Jamal Universiti Teknologi Malaysia
  • Mike Tayles University of Hull and University of the Thai Chamber of Commerce
  • David B. Grant Hanken School of Economics and Thammasat University
Keywords: Supply chain management, Management accounting practices, Supply chain performance, Organisational performance

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.

Author Biographies

Noriza Mohd Jamal, Universiti Teknologi Malaysia

Noriza Mohd Jamal is senior lecturer, Faculty of Management, Universiti Teknologi Malaysia, Johor, Malaysia.

Mike Tayles, University of Hull and University of the Thai Chamber of Commerce

Mike Tayles is Emeritus Professor of Accounting and Finance, Hull University Business School, University of Hull, United Kingdom HU6 7RX. He is also Visiting Professor, International College, University of the Thai Chamber of Commerce, Bangkok, Thailand.

David B. Grant, Hanken School of Economics and Thammasat University

David B. Grant is Professor of Supply Chain Management and Social Responsibility at Hanken School of Economics in Helsinki, Finland. David was tied for fifth place in the 2019 list of the top ten Finnish academics in business economics for research impact and productivity and the only logistician in the list and was awarded a Bualuang ASEAN Chair Professorship for 2019-21 at Thammasat University in Bangkok.

Published
2020-02-12