Management accounting in a supply chain environment: case study insights / Noriza Mohd Jamal and Mike Tayles

As companies become involved in inter-organizational supply chains and the 'boundaries' of the organisation changes, the implications for cost and management accounting are increasingly important. In the recent management accounting literature, increased attention is being given to the rol...

Volledige beschrijving

Bewaard in:
Bibliografische gegevens
Hoofdauteurs: Mohd Jamal, Noriza (Auteur), Tayles, Mike (Auteur)
Formaat: Boek
Gepubliceerd in: 2010-06.
Onderwerpen:
Online toegang:Link Metadata
Tags: Voeg label toe
Geen labels, Wees de eerste die dit record labelt!

MARC

LEADER 00000 am a22000003u 4500
001 repouitm_62425
042 |a dc 
100 1 0 |a Mohd Jamal, Noriza  |e author 
700 1 0 |a Tayles, Mike  |e author 
245 0 0 |a Management accounting in a supply chain environment: case study insights / Noriza Mohd Jamal and Mike Tayles 
260 |c 2010-06. 
500 |a https://ir.uitm.edu.my/id/eprint/62425/1/62425.pdf 
520 |a As companies become involved in inter-organizational supply chains and the 'boundaries' of the organisation changes, the implications for cost and management accounting are increasingly important. In the recent management accounting literature, increased attention is being given to the role management accounting (MA) information plays within supply chain relationships. However, attempts to systematically relate supply chain management (SCM) to management accounting practices (MAP) have been limited. In this paper, we investigate companies' SCM practices and relate these to MA practices. Data was collected from semi structured interviews with senior managers of two international quoted companies in Malaysia. Managers' views of how SCM influences MA practices were sought. The findings suggest that the sophistication level of management accounting practices varies with SCM practices. Further analysis reveals that the interviewees differ in their views of how SCM affects MA. 
546 |a en 
690 |a Management. Industrial Management 
690 |a Costs. Industrial costs 
655 7 |a Article  |2 local 
655 7 |a PeerReviewed  |2 local 
787 0 |n https://ir.uitm.edu.my/id/eprint/62425/ 
787 0 |n https://apmaj.uitm.edu.my/ 
856 4 1 |u https://ir.uitm.edu.my/id/eprint/62425/  |z Link Metadata