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Hald, Kim S.; Thrane, Sof (2016)
Publisher: 2016
Languages: English
Types: Unknown
Subjects: Management accounting, Supply chain strategy, Supply chain relationship
Research positioned in the intersection between management accounting and supply chain management is increasing. However, the relationship between management accounting and supply chain strategies has been neglected in extant research. This research adds to literature on management accounting and supply chain management through exploring how supply chain strategy and management accounting is related, and how supply chain relationship structure modifies this relation. Building on a contingency theoretical lens as well as literature within management accounting and supply chain management, a research model is developed. The research model highlights two basic forms of fit. First, fit between lean- and agile supply chain strategies, and supply chain management accounting practice. Second, supply chain relationship structure, modelled as the extent to which a firm organizationally integrates activities with customers and suppliers, is a moderating variable and. When misfits occur this may lead to negative performance effects and have implications for the competitiveness of the firm and the supply chain system as a whole. This study makes a contribution to the literature by conceptualizing the elements of management accounting in a context of the supply chain and by relating it to supply chain strategy and supply chain relationship structure. A set of generically different supply chain management accounting postures are proposed and the notion of design/use flexibility of a supply chain management accounting technique proposes.
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