Interaction between management accounting and supply chain management

摘要

Despite its importance in other disciplines and its rapid proliferation in organizational practice, until recently supply chain management (SCM) has had only a relatively modest impact on management accounting research. This research note focuses on the potential role that management accounting information can play in SCM. From an alternative point of view, a reverse impact of the supply chain activities on management accounting (intra- and inter-firm) practices and uses can be expected. Both perspectives are analysed in this paper.