Previous Issues
Volume :16 Issue : 2 2009
Add To Cart
Download
Supply Chain Management: Synthesis of the Perceived Role and Contribution of Management Accounting
Auther : Mirghani N. Ahmed
The rapid growth in inter-firm and collaborative relationships in industrial and business practices over the last two decades has presented management accounting with new challenges. One of these challenges is to provide the techniques and information for the coordination and management of activities across firms in a supply chain. This paper reviews the ways in which management accounting responded to the developments in supply chains and the extent to which accounting and accountants are contributing to the effective management of supply chains. The review focuses on the development of ideas and issues surrounding the emergence of supply chains and the impact on management accounting. The current, potential and future roles of management accountants in this area will be explored, in addition to some illustrations of emerging management accounting practices including practices from studying a supply chain and collaborative relationships in a Saudi organization.