Does computerized accounting system increase the supply chain accuracy? An empirical evidence from Indonesian supply chain companies

Abstract

During the past few years, there has been a declining trend on the performance of Indonesian supply chain companies. The performance of the Indonesian supply chain companies is relatively low compared with other countries such as Malaysia, Thailand, and Singapore. To address this issue, the primary objective of this study is to examine the role of computerized accounting system (CAS) in supply chain accuracy. A survey was conducted to collect the necessary data from the managerial staff of supply chain companies in Indonesia. PLS-SEM was implemented to analyze the data. The results indicate that CAS had a significant positive relationship with supply chain accuracy. Computerized accounting system supports supply chain operations, which increases the accuracy of the supply chain system. Computerized accounting system also provides the ease of use and usefulness, which enhances the supply chain activities and decreases various issues. Therefore, the computerized accounting system is the key to gain accuracy in the supply chain.

Sustainability and digitalization in supply chains: A bibliometric analysis

“…In the present global environment, these organizational structures operate in complex and dynamic markets (Yang et al, 2011) mainly affected by technological developments (Büyüközkan & Göçer, 2018). The accelerated pace in digitalization of processes has transformed the business dynamic and market structure (Kayikci, 2018;Waluyo, 2019), affecting supply chain management (Ward et al, 2017;Büyüközkan & Göçer, 2018;Naway et al, 2019). The confluence of internet, wireless, predictive analytics and cloud technologies (i.e., digitalization) have changed the entire supply chain operations and has brought more value out of it (Yang et al, 2011).…”