Supply chain management strategies, management accounting practices and firm’s growth

Waked, Sami Sobhi; Aljaaidi, Khaled Salmen; Alanazi, Ibtisam Dhuwayhi

doi:10.5267/j.uscm.2023.4.001

10.5267/j.uscm

2023

DOI: 10.5267/j.uscm.2023.4.001

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Supply chain management strategies, management accounting practices and firm’s growth

Sami Sobhi Waked¹,

Khaled Salmen Aljaaidi²,

Ibtisam Dhuwayhi Alanazi³

Abstract: The purpose of this study is to investigate the impact of supply chain management strategies and management accounting practices on a firm's growth. A conceptual model was designed and two hypotheses were developed. This study is a survey-based methodology in Yemen. It used a simple random sampling technique to collect data from the companies. A final sample of 74 usable surveys were returned from various industries. The OLS regression results showed that supply chain management strategies and management accou… Show more

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How Companies Create Value Through Management Accounting Practices in the Era of the Covid Pandemic

Puryati

2024

Rev. CEA

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Purpose: This study aims to explore Management Accounting Practices (MAPs) in Indonesia and the impact that Covid-19 had on them. It also aims to establish the factors that affected MPAs during the pandemic, and the effect that these practices had on business performance. Design/methodology: Descriptive and verification methods were used. The former was employed to detail MAPs in manufacturing companies in Indonesia and the impact that the Covid-19 pandemic had on these practices. The verification method (using multiple linear regression) was employed to examine the factors that influence their MAPs and the effect of these practices on business performance. This study used primary data obtained from controllers who work for different Indonesian manufacturing companies. The total sample was composed of 41 questionnaire responses. Findings: This paper shows that most manufacturing companies in Indonesia have adopted MAPs for cost systems, decision-making, business strategies, and advanced manufacturing technology. In general, these MAPs are at Stage 4 as defined by the IFAC. This means that, in Indonesia, MAPs are implemented to create value and maintain companies’ sustainability in the era of Industry 4.0. Conclusions: The pandemic increased the implementation of MAPs, which had a significant effect on the intensity of market competition and firm performance. The results of this study support Statement 1 on Management Accounting by the IFAC, according to which accounting practices in Stage 4 are focused on the effective use of organizational resources to create value. Originality: This study focuses on manufacturing companies in Indonesia and the period of the Covid-19 pandemic, which brought about special conditions that impacted business operations. These results are in line with changes in the current business environment, and companies can consider them to create value and continuously improve their performance.

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How Companies Create Value Through Management Accounting Practices in the Era of the Covid Pandemic

Puryati

2024

Rev. CEA

View full text Add to dashboard Cite

show abstract

Supply chain management strategies, management accounting practices and firm’s growth

Waked¹,

Aljaaidi²,

Alanazi³

2023

10.5267/j.uscm

View full text Add to dashboard Cite

The purpose of this study is to investigate the impact of supply chain management strategies and management accounting practices on a firm's growth. A conceptual model was designed and two hypotheses were developed. This study is a survey-based methodology in Yemen. It used a simple random sampling technique to collect data from the companies. A final sample of 74 usable surveys were returned from various industries. The OLS regression results showed that supply chain management strategies and management accounting practices impact positively on a firm's growth. The results reported by this study can be valuable for companies’ managements, academicians, accountants, and supply chain practitioners to deeply understand the extent to which supply chain management strategies and management accounting practices influence a firm's growth.

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Supply chain management strategies, management accounting practices and firm’s growth

Cited by 2 publications

References 1 publication

How Companies Create Value Through Management Accounting Practices in the Era of the Covid Pandemic

How Companies Create Value Through Management Accounting Practices in the Era of the Covid Pandemic

Supply chain management strategies, management accounting practices and firm’s growth

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