Management accounting systems in supply chains: A concept and first empirical insights

Publikation: Beiträge in SammelwerkenAufsätze in SammelwerkenForschungbegutachtet

Authors

The concept of management accounting for supply chains (or supply chain controlling) can be used as a process map for practitioners and researchers alike to be able to identify strengths and weaknesses in their supply chain controlling. The research presented in this paper is first based on a Delphi-study and literature review. Subsequently, a series of expert interviews in North-Hesse companies was conducted. The article provides insights that companies mainly focus on the operation phase of the supply chain. Despite claims to enhance relationships with suppliers, internal systems and functional integration need improvement, which is reflected in the managers´ opinions and in the focus on their intra-corporate supply chain. Trust and infrastructural integration also need being improved.
OriginalspracheEnglisch
TitelSupply Management Research : Aktuelle Forschungsergebnisse 2011
HerausgeberR. Bogaschewsky, M. Eßig, R. Lasch, W. Stölzle
Anzahl der Seiten11
ErscheinungsortWiesbaden
VerlagGabler Verlag
Erscheinungsdatum2011
Auflage1
Seiten337-350
ISBN (Print)978-3834929570
ISBN (elektronisch)978-3-8349-6691-9
DOIs
PublikationsstatusErschienen - 2011
Extern publiziertJa

DOI