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

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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.
Original languageEnglish
Title of host publicationSupply Management Research : Aktuelle Forschungsergebnisse 2011
EditorsR. Bogaschewsky, M. Eßig, R. Lasch, W. Stölzle
Number of pages11
Place of PublicationWiesbaden
PublisherGabler Verlag
Publication date2011
Edition1
Pages337-350
ISBN (print)978-3834929570
ISBN (electronic)978-3-8349-6691-9
DOIs
Publication statusPublished - 2011
Externally publishedYes